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6:16
Understand the difference in testing methods, Prior Year versus Current Year.
Actual Deferral Percentage (or ADP) testing and Actual Contribution Percentage (or ACP) testing are two of the tests required annually for nondiscrimination testing.
7:00
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
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.
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
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
Define each of the different populations in a plan and understand how to identify them.
10:34
For Plan Sponsor Use Only
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