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

Back to Basics after SECURE 2.0: HCE Determination and Coverage

ASPPA [American Society of Pension Professionals & Actuaries]

Sept. 14, 2026
On-Demand
Webinar

SECURE 2.0 did not change the core framework for HCE determination or coverage testing, but it did affect how practitioners identify testing populations in practice. In particular, long‑term part‑time (LTPT) employee eligibility and related participation rules require closer attention when applying long‑standing coverage principles.

This 50‑minute session revisits the fundamentals of HCE determination and coverage testing through a post–SECURE 2.0 lens. Participants will review HCE status determination, including the top‑paid group election and key coverage testing concepts. The session focuses on identifying the testing groups and practical compliance considerations to support accurate and defensible testing results.

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