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View More ASPPA [American Society of Pension Professionals & Actuaries] Webinars, Podcasts and Conferences

ADP / ACP Testing Techniques

ASPPA [American Society of Pension Professionals & Actuaries]

Jan. 27, 2021
On-Demand
Webinar

Non-safe harbor 401(k) plans still exist and they must test for nondiscrimination annually, whether it’s a small or large plan. To test for nondiscrimination, the Code requires a 401(k) plan to test deferrals under the actual deferral percentage test (ADP) and matching contributions, if any, under the actual contribution percentage test (ACP).  While the tests are generally straight-forward, they do feature tricks, traps and opportunities for the practitioner.  

This program focuses on both ADP and ACP testing and correcting their failures, including by catch-up recharacterization.

Learning Objectives:

  • Administer the ADP and ACP tests
  • Identify strategies to improve the results of the ADP and ACP tests
  • Determine the best method for correcting ADP and ACP test failures

Speaker:  David Schultz, JD, APM, FIS

More Information, How to Register