EBP2249. Nondiscrimination Testing in Qualified Plan

A basic requirement of qualified plans is that a plan cannot discriminate in favor of Highly Compensated Employees. Plans are required annually to jump through a multitude of hoops to prove compliance with this requirement. This session will go beyond the basic nondiscrimination testing and explore advanced testing techniques in ADP/ACP testing, Coverage testing under 410(b), non-safe harbor plan design testing under 401(a)(4), identification of unintentional plan design features that can cause compensation testing under 414(s) and when and how Benefits Rights and Features need to be tested.

Learning Objectives:

• Formulate your plan design techniques to benefit owners using complex testing options
• Assess alternative strategies in changing a “failing” test to a “passing” test
• Evaluate options for failing tests
• Identify design features and can require Benefits Rights and Features testing