Simple 401(k) plan ND Testing

[Guest Sara H]

I know that the Simple 401(k) plans are not subject to the ADP/ACP tests. Could someone tell me what non-discrimination tests they ARE subject to? (i.e. the 415 limit).

[Guest GG]

These plans are also subject to coverage under Section 410(B) and the limits of deduction under Section 404. These plans are exempt from the Top Heavy requirements of Section 416.