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10:34
Define each of the different populations in a plan and understand how to identify them.
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
Helping plan sponsors understand the testing impacts of after-tax contributions prior to adding the contribution option for participants to the plan.
5:49
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
Actual Deferral Percentage (or ADP) testing and Actual Contribution Percentage (or ACP) testing are two of the tests required annually for nondiscrimination testing.
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
For Plan Sponsor Use Only
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