Nondiscrimination

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DWC |

Nondiscrimination Testing: ADP & ACP Tests

The actual deferral percentage (ADP) and actual contribution percentage (ACP) tests are two of several nondiscrimination tests a plan must satisfy in order to remain compliant with IRS rules. Some of ...
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DWC |

Your Definition of Compensation Isn't in the ERISA Dictionary? We've Got a Fix for That.

Getting creative with the plan’s definition of compensation can be an effective way to target benefits, budget your benefit dollars, and maintain consistent benefit levels from year to year. However, ...
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DWC |

Can Participants Invest Their 401(k) Accounts in Real Estate?

Facts I am the 100% owner of my company, and we have a 401(k) plan that allows all our employees to direct the investment of their own accounts from a menu of mutual fund options via our ...
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DWC |

Nondiscrimination Testing: Compensation Ratio Test

The compensation ratio test is one of several nondiscrimination tests a plan must satisfy in order to remain compliant with IRS rules. The term “compensation” can seem uncomplicated; however, when we ...
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DWC |

Nondiscrimination Testing Overview

When creating the retirement plan system, Congress included significant tax benefits as an incentive for employers to put plans in place and for employees to save for their own retirement. It was ...
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DWC |

Nondiscrimination Testing: Top Heavy Determination

The top heavy determination is one of the nondiscrimination tests required by the IRS to ensure plans do not disproportionately favor certain owners and officers.
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DWC |

Nondiscrimination Testing: Minimum Coverage Test

The minimum coverage test is one of several nondiscrimination tests a plan must satisfy in order to remain compliant with IRS rules. There are two versions of the test: the ratio percentage test and ...
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Adam C. Pozek |

What's Old Is New Again

Whether we’re talking fashion or music or architecture or barber shops, it seems things that have faded from existence eventually come back around. See if this cycle looks familiar: cutting edge ...
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Adam C. Pozek |

Are You Kidding? The Fall Will Probably Kill You!

My good friend and benefits attorney Ilene Ferenczy sends out an e-newsletter from time-to-time. The Ferenczy Flash always includes timely, practical information for plan sponsors and service ...
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Adam C. Pozek |

Easy Peasy Lemon Squeezy…Not When It Comes To Retirement Plans

Qualified plans are complicated beasts regardless of size or design. This truth is sometimes forgotten at this time of year when sponsors and service-providers are busy dealing with nondiscrimination ...
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