Description

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.

Speaker(s):

• Nancy J. Manary, CPA, Manager, Tax Services, RSM US LLP
• Mark D. Swedelson, CPA, QPA, Vice-President, Goldberg, Swedelson & Associates Inc.