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- Title
Ten Major Required Testing Areas for Section 401(k) Plans-- Selected Administration Issues.
- Authors
Jones, Robert B.
- Abstract
This article presents a comprehensive summary on selected administration issues for the ten major required testing areas for Section 401(k) plans in the U.S. The ten major testing areas are minimum participation testing, minimum coverage testing, nondiscrimination testing in terms of contributions or benefits, top-heavy testing, excess deferral testing, annual additions limitations testing, employer deduction testing, actual deferral percentage testing, actual contribution percentage testing and alternate limit testing.
- Subjects
UNITED States; 401(K) plans; DEFERRED compensation; INDIVIDUAL retirement accounts; EMPLOYEE benefits; WAGES
- Publication
Benefits Quarterly, 1992, Vol 8, Issue 3, p86
- ISSN
8756-1263
- Publication type
Article