Safe Harbor or General Nondiscrimination Test

[Guest mhicks]

Does anyone know where can I find the specific code 1.401(a)(4)-2(b) or 1.401(a)(4)-2©? I have googled for 30 minutes and cannot find these specific sections outlining the safe harbor or general nondiscrimination tests.

Thanks.

[Tom Poje]

I tried to google and found the following

http://benefitsattorney.com/modules.php?na...leA&show=10

which seems to have everything