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Posted

We are reviewing a plan for possible take over. There are no HCEs and only three of the about 40 NHCE participants are receiving an employer base allocation where each participant is their own allocation group. If there are no HCEs, is that kosher? Thanks.

Posted

The IRS discrimination regulations deal primarily with discrimination in favor of HCEs. The non-discrimination rules do not seem to worry about discrimination between non-HCEs.

Always check with your actuary first!

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