[Recorded online and available for purchase.]
The consequences of related employer (controlled group, affiliated service group) status are many, and often it can be very difficult to sort between them. But in plan design and testing, perhaps no related employer issue is more troubling than nondiscrimination testing.
This program does not address whether a controlled group exists. Rather, it focuses on how the plan tests for nondiscrimination once you’ve determined it is part of a controlled group. Derrin Watson, the man who “wrote the book” on controlled groups, walks you through all the issues with clear analysis and detailed examples.
- Service crediting
- Testing mechanics
- HCE status with related employers
- Who’s in the “denominator” of for the general test
- Dealing with excludable employees with plans with varying eligibility requirements
- Permissive plan aggregation
- Average benefit percentage test with differing plans
- Plan design considerations
- Effect of the coverage transition rule
- Multiple plans
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