"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.'"  MORE >>