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Discussion of basic qualified plan nondiscrimination issues including:
- coverage
- discrimination testing
- 415 testing
- 402g limits (401K-m plans)
- 414q and 414s (compensation testing)
- top heavy rules
Objectives:
1. Identify basic nondiscrimination testing required for qualified retirement plans.
2. Identify impact and correction of failure of nondiscrimination tests for a qualified plan.
