Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Bates & Company, Inc.
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IRS Releases Proposed Regulations on New Comparability (Cross-Testing) Plans
FIS Relius [Guidance Overview] Oct. 18, 2000
"The IRS released proposed regulations on new comparability plans. The new regulations establish limits on the amount of disparity a defined contribution plan may provide between highly compensated employees (HCEs) and nonhighly compensated employees (NHCEs). For a defined contribution plan to utilize cross-testing to comply with the nondiscrimination requirements, the plan would need to satisfy a "minimum allocation gateway" requirement or provide 'broadly available allocation rates.'"
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