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chapter 10-coverage and nondiscrimination

chapter 10-coverage and nondiscrimination

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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%. In measuring coverage, the level or ratio of NHCEs benefiting under the plan are compared with the level or ratio of HCEs benefiting.

  Coverage, Ratios

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