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Understanding ADP/ACP Testing for your Defined Contribution PlanISCEBS [International Society of Certified Employee Benefit Specialists] |
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Feb. 10, 2021 Recorded Online Webcast |
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This presentation is a follow up to the July event, “Understanding Nondiscrimination Testing Under IRC Section 401(a)(4), 410(b), and 401(a)(26).” This session is meant to provide a more narrowed focus of the nondiscrimination testing that applies to qualified defined contribution plans, specifically the Actual Deferral Percentage (ADP) and Actual Contribution (ACP) tests. This presentation will focus on the basics of testing, how to remedy a failed test, and plan design considerations to avoid future testing failures. |
