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6:16
Understand the difference in testing methods, Prior Year versus Current Year.
Define each of the different populations in a plan and understand how to identify them.
10:34
Helping plan sponsors understand the testing impacts of after-tax contributions prior to adding the contribution option for participants to the plan.
5:49
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
A Qualified Non-Elective Contribution, or QNEC, is a corrective contribution made to certain participants on behalf of the plan sponsor due to an ADP or ACP nondiscrimination test failure.
6:35
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
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
For Plan Sponsor Use Only
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