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General Nondiscrimination Testing for DC Plans (401(a)(4))

FIS Relius Education

Apr. 18, 2017
Recorded Online
Webcast

[Recorded online and available for purchase.]

Internal Revenue Code section 401(a)(4) is relatively short sentence that impacts much of what we can and cannot do within a qualified retirement plan by prohibiting discrimination in favor of highly compensated employees. Determining whether a benefit, right, or feature (from contribution allocations to access to participant loans or self-directed brokerage options) is discriminatory under law requires the application of complex rules.

This 100 minute web seminar will review the nondiscrimination requirements under 401(a)(4), including general-testing, cross-testing, and benefits, rights, and features testing and the application of the average benefits test.

Topics include:

  • Introduction to the General Nondiscrimination Test
  • Mechanics of the average benefits test
  • Benefits, rights, and features
  • Current and effective availability
  • Testing allocations on a contributions basis
  • Cross-testing (testing allocations on a benefits basis)
  • Calculation of EBARs
  • Nondiscriminatory classification test
  • Imputing permitted disparity

Continue by clicking on the following link:
http://www.relius.net/Events/seminardetail.aspx?EID=27068

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