Advanced ADP and ACP Testing Techniques

ASPPA [American Society of Pension Professionals & Actuaries]

As the holiday season ends, the 401(k) plan testing season begins providing risks, opportunities, and headaches for TPAs, recordkeepers, and plan sponsors. While the ADP and ACP tests are generally straight-forward, they do feature tricks and traps for the practitioner. This program offers a fast-paced discussion of testing and correction techniques, including disaggregation, shifting, recharacterization, the use of QNECs and QMACs and more. Recent law changes have brought us the opportunity to retroactively adopt safe harbor provisions to avoid failed testing results, adding even more options to the address failures. This session will provide valuable information to any practitioner working on non-safe harbor 401(k) plans.

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