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My Plan has Excluded Comp – Now What??!!
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When: Thursday, February 13, 2020
11:00 - 11:50 AM CT
Where: United States
Contact: NIPA Headquarters

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Presented by: Ellen E. Moll, APA, CPC, QPA, QKA, Executive Plan Consultant at Premier Retirement Plan Services


It's common for plan sponsors to want to exclude bonuses, overtime pay, or some odd fringe benefit (that only a few individuals even receive) from their plan’s definition of compensation. After all, the bonus is an extra gift – why should they have to pay a Profit Sharing Contribution on top of it?  Or maybe they want the bonus to be a surprise on the last day of the year and don’t want to worry about getting special deferral elections. Plan documents are usually designed with a place to select compensation exclusions, and they may even provide a “write-in” space for that odd fringe benefit. While sponsors are able to exclude compensation for plan purposes, the TPA is left to determine if the exclusion blows nondiscrimination testing! Attend this NIPA webcast presented by Ellen Moll to learn: 

  • What compensation is considered a "safe harbor" definition under IRC §414(s)
  • How to prove a non-safe harbor compensation definition is nondiscriminatory under IRC  §414(s)
  • How to satisfy nondiscrimination testing if the IRC §414(s) compensation is discriminatory, and
  • Examples of common problems that arise

 This webcast is $49 for members and $99 for nonmembers.

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