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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
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
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.
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
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
For Plan Sponsor Use Only
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