[What is the minimum number of employees needed to create a plan and what is the maximum number of employees allowed on a plan?]
With 409A Direct, the minimum number of plan participants is 5 (plus the company must have at least 35 total employees).
Note: The maximum number of employees that can be on a 409A Direct DCP is 20% of your total number of employees. For example, if you have 100 employees, your plan can have a total of 20 employees in the plan.