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Employee Benefit Plans Conference 2018

EBP1845 - Basic Qualified Plan Testing (Repeat of Session EBP1806)

May 16, 2018 1:25pm ‐ May 16, 2018 2:40pm

Standard: $49.00


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


1. Identify basic nondiscrimination testing required for qualified retirement plans.

2. Identify impact and correction of failure of nondiscrimination tests for a qualified plan.


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