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Advanced Coverage Testing

May 5, 2020 11:50am ‐ May 5, 2020 12:40pm

Credits: None available.


Coverage testing under IRC Section 410(b) is a core nondiscrimination test that applies to all qualified plans. Sponsoring multiple plans, using leased employees, acquiring another entity by merger or acquisition, or owning or being owned by a foreign entity can complicate and impact this testing. This session will look past the basic Ratio Percentage test and explore more advanced testing techniques such as Average Benefits Test and plan aggregation options. You will also learn to identify failed tests and the options and timing for correction.


  • Cindy J. Dwyer, CPA, Director, CBIZ MHM LLC
  • Toby W. Ruda, CPA, Senior Director, Washington National Tax, Compensation & Benefits, RSM US LLP


Credits: None available.

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