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Minimum Coverage Testing is one of the nondiscrimination tests plans generally must undergo each year to stay in compliance.
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.
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Plans may need a match true-up calculation when the plan document specifies the match will be determined on an annualized basis, but the plan sponsor calculates and deposits the match more frequently, such as each pay period, monthly, or quarterly.
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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.
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For Plan Sponsor Use Only
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