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9:52
Learn how to avoid an NDT rework by submitting accurate data.
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
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
Helping plan sponsors understand the testing impacts of after-tax contributions prior to adding the contribution option for participants to the plan.
5:49
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
Understand the difference in testing methods, Prior Year versus Current Year.
6:16
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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