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Avoiding NDT Reworks
Learn how to avoid an NDT rework by submitting accurate data.
9:52
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Benefits, Rights & Features Testing
The Benefits Rights & Features testing is done to determine if each benefit, right, and feature of the plan is available to employees on a nondiscriminatory basis.
4:07
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The Nondiscrimination Testing Process
All qualified retirement plans must comply with the Internal Revenue Code’s nondiscrimination requirements. Compliance is demonstrated through a process called ‘nondiscrimination testing’ or NDT.
7:00
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The Different Types of Compensation
Plan sponsors will learn and understand the different types of compensation so they know what data to provide on their plan’s annual nondiscrimination testing participant data file.
7:13
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Safe Harbor Plan Provisions
Because of the complexity of nondiscrimination testing and the administrative burden to a plan sponsor, some organizations are opting to set up new plans and/or amend their current plan document to include safe harbor provisions.
6:58
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After-Tax Contributions and Testing Impacts
Helping plan sponsors understand the testing impacts of after-tax contributions prior to adding the contribution option for participants to the plan.
5:49
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Prior Year Versus Current Year Testing Methods
Understand the difference in testing methods, Prior Year versus Current Year.
6:16
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Understanding Top Heavy Testing
A Top Heavy test is one of the required nondiscrimination tests performed annually on qualified retirement plans. The test is conducted to ensure a plan is not favoring certain owners and officers who participate in the plan.
4:23
