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NONDISCRIMINATION TESTING GUIDE - amben.com

American Benefits Group PO Box 1209, Northampton, MA 01061-1209 Tel: 800-499-3539 Fax: 877-723-0147 NONDISCRIMINATION TESTING GUIDE Source: Thomson Reuters Checkpoint (EBIA) 2 American Benefits Group PO Box 1209, Northampton, MA 01061-1209 Tel: 800-499-3539 Fax: 877-723-0147 NONDISCRIMINATION TESTING GUIDE Table of Contents When to Perform TESTING .. 3 Controlled and Affiliated Service Groups .. 3 Cafeteria Plan.. 3 Cafeteria Plan Eligibility Test .. 3 Cafeteria Plan Contributions and Benefits (C&B) Test .. 4 C&B -Safe Harbor for Health Plans Test .. 5 C&B -The Availability Standard ..5 C&B -The Utilization Standard .. 6 C&B -Frequently Asked Questions .. 6 Cafeteria Plan 25% Key Employee Concentration Test .. 7 Health FSA .. 7 Health FSA Eligibility Test .. 7 Health FSA Benefits Test .. 8 Dependent Care (DCAP) .. 9 DCAP Eligibility .. 9 DCAP Contributions and Benefits .. 9 DCAP More-Than-5% Owners Concentration Test.

nondiscrimination testing guide Source: Thomson Reuters Checkpoint (EBIA) 2 American Benefits Group • PO Box 1209, Northampton, MA 01061-1209 • Tel: 800-499-3539 • Fax: 877-723-0147 • www.amben.com

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