chapter 10-coverage and nondiscrimination
Chapter 10- Coverage and Nondiscrimination Page 10-6 Coverage and nondiscrimination The Ratio Percentage Test Introduction The ratio percentage test is satisfied if the plan’s “ratio percentage” is greater than or equal to 70%.
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www.irs.gov6 9. The application of the nondiscrimination rules to multiple employer plans. 10. The suggestion in previous comments that coverage provided to a "highly