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Application of the 'Otherwise Excludible Employee' Rule to Cross-Tested Plans
FIS Relius 
[Guidance Overview] Aug. 1, 2012
"Generally, the average benefit percentage test (the second step in the average benefit test) requires an employer to aggregate all qualified plans maintained by the employer. However, if the employer elects to apply the otherwise excludible employee rule, the employer may not aggregate the benefits under the portion of the plan benefiting otherwise excludible employees."
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