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Advanced 401(a)(4) Nondiscrimination Testing
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2/12/2019
When: Tuesday, February 12, 2019
11:00 AM - 12:40 PM CT
Where: United States
Contact: NIPA Headquarters
800.999.6472


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A qualified plan must provide for contributions or benefits that are nondiscriminatory under IRC §401(a)(4).  Certain plan designs are automatically nondiscriminatory under the 401(a)(4) safe harbors and do not require actual testing of contributions or benefits.  Plan designs that do not satisfy one of these safe harbors are required to demonstrate nondiscrimination. Join Kevin Donovan on February 12 for a rigorous discussion of advanced DC nondiscrimination testing issues, focusing on:

 

  • Allocation methods that require nondiscrimination testing;
  • How to identify and determine rate groups;
  • Determining whether a rate group passes either the ratio percentage test or average benefits test;
  • How to perform cross-testing, including satisfying the gateway test;
  • Using average compensation and other techniques when the first try doesn’t pass testing;
  • Using restructuring where a single testing methodology won’t work;
  • Plan aggregation, disaggregation and otherwise excludable employees; and
  • Real life case studies that demonstrate the practical application of these rules.

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