The plan document will designate how and to whom contributions will be allocated.  AmeriBen/IEC Group will provide the assistance needed to operate the plan in accordance with the plan document.  For example:  An Employer drafts the plan document to require that a profit sharing contribution be allocated only to those employees who are employed on the last day of the plan year.  AmeriBen/IEC Group will calculate and provide the employer with the information needed to implement this allocation.