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401(k) Plan Compensation Issues
FIS ReliusLink to more items from this source
Mar. 26, 2004
Excerpt: One of the more difficult issues a 401(k) plan administrator faces is determining the proper compensation definition for purposes of contribution allocations and for testing. For purposes of making elective deferrals and allocating matching contributions, the employer is not required to select a nondiscriminatory definition of compensation.

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