Understanding Nondiscrimination Testing Under IRC Section 401(a)(4), 410(b), and 401(a)(26)

ISCEBS - Pacific NW Chapter

The phrase “nondiscrimination testing” strikes dread into many benefits professionals and the SECURE Act has added more complexity on top of it.

Join us as we go “back to the basics” with a broad overview of the nondiscrimination rules that apply to qualified defined benefit and defined contribution plans, under Internal Revenue Code Section 401(a)(4), 410(b), and 401(a)(26).

In addition to providing background on why nondiscrimination testing is required, this presentation will also focus on common areas of concern for plan sponsors and what forms of relief the IRS has recently provided to address these concerns.

Top Take Aways:

• The basic concepts of nondiscrimination testing and why it’s required
• Recent nondiscrimination relief provided under the SECURE Act
• Steps plan sponsors can do if they are in danger of failing nondiscrimination

Speaker: Jarred D. Wilson, MAAA, EA, Vice President and Consulting Actuary, Segal

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