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3 Cards in this Set
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401(a)(4) How to determine if a qualified plan is not discriminating in favor of HCEs |
- Plan COVERAGE must be nondiscriminatory (410(b) testing) - Plan BENEFITS must be nondiscriminatory (401(a)(4)) - Coverage includes BENEFITS, RIGHTS, AND FEATURES - TIMING OF PLAN AMENDMENTS must not discriminate in favor of HCEs |
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Ratio percentage test - 410(b) based on ...? 401(a)(4) based on ...? |
410(b) - plan or controlled group 401(a)(4) - rate groups (plan subset) |
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