Integrating Defined Benefit and Defined Contribution Plans: Nondiscrimination Through Cross-Testing

American Society of Enrolled Actuaries [ASEA]

Building directly on the foundational concepts from Part 1, this session focuses on the mechanics of nondiscrimination testing when defined benefit and defined contribution plans are tested together using cross-testing. Participants will examine how benefit accruals and contribution allocations are converted to equivalent rates, organized into allocation and rate groups, and evaluated under nondiscrimination rules. Emphasis will be placed on the practical design and testing decisions that most influence outcomes, including gateway requirements and the impact of employee demographics. 

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