I am trying to find a good example of how coverage testing works.

[Guest hitt24]

I am trying to find a good example of how coverage testing works. Does anyone have any good examples?

[Dave Baker]

It's dense stuff, but the regulations under section 410(B) (click) have the "official" examples.

One Q&A in the 401(k) column on BenefitsLink has some good discussion of minimum coverage in the context of employers who are members of a controlled group (where the minimum coverage rules get fun ) -- http://www.benefitslink.com/benefits-bin/q...atabase=qa_401k