Non Integrated
In a Non-Integrated Profit Sharing Plan, employer contributions are allocated to participants in the ratio of their compensation to total eligible compensation.

For example, if the total eligible compensation is $2,000,000 and a particular employee has $20,000 of eligible compensation, that employee will be allocated 1% ($20,000 divided by $2,000,000) of the contribution.



In a Non-Integrated Money Purchase Plan, the employer contribution formula is expressed as a percentage of eligible compensation.

For example, if the plan's contribution formula provides an employee a 5% contribution, and a particular employee earns $30,000, that employee's contribution will be $1,500 (5% times $30,000).