Transcription of Non-Discrimination Tests Used - datair.com
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Non-Discrimination Tests Used - datair.com
General Testing3/12/2009(c) 2009 DATAIR1401(a)4 General Test Including Gateway & Safe Harbor ContributionsChad BlechJim BuchmanNon- discrimination Tests UsedTests involved 410(b) Average Benefits Percentage Test While not actually part of general testing, is used Gateway 401(a)4 General TestGeneral Testing3/12/2009(c) 2009 DATAIR2 Gateway Test Must Pass Gateway to Cross Test under the 401(a)4 General Test Benefiting NHCEs must receive lesser of: 1/3 the Allocation percent of the highest HCE pct 5% of 415(c) Compensation Important to note the difference in comp definition401(a)4 General TestFactors used in the General Test Retirement Age Assumptions Interest Rates Mortality Allocation vs.
General Testing 3/12/2009 (c) 2009 DATAIR 3 401(a)4 General Test Methods for Determining Rates Allocation Rate Converting Allocations to Equivalent Benefit
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