Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Regional Vice President of Sales

The Retirement Plan Company
(Remote / AL / FL / GA / MS)

The Retirement Plan Company logo

Loan & Distribution Specialist

AimPoint Pension
(Remote)

AimPoint Pension logo

Retirement Plan Administrator

Bates & Company, Inc.
(Remote / Winter Park FL)

Bates & Company, Inc. logo

Business Development Director

AimPoint Pension
(Remote / Pompano Beach FL / AL / GA)

AimPoint Pension logo

Director of 3(16) Operations

Compass
(Remote / NH / Hybrid)

Compass logo

Defined Benefit Combo Cash Balance Compliance Consultant

Loren D. Stark Company (LDSCO)
(Remote)

Loren D.  Stark Company (LDSCO) logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Continuing Ed Material for IRS EP Personnel: Section 401(k) and(m) -- ADP/ACP Tests, Correction Methods under EPCRS (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Feb. 24, 2014

59 pages, dated 2013. Excerpt: "At the end of this lesson, you should be able to: [1] Determine whether an employer correctly applied the ADP/ACP test. [2] Determine whether an employer timely corrected for an ADP/ACP test failure. [3] State the correction methods under Rev. Proc. 2008-50 when a plan does not timely correct for failing the ADP/ACP test. [4] Determine whether the employer made the correct Qualified Non-elective Contributions (QNECs)/Qualified Matching Contributions (QMACs) under Rev. Proc. 2008-50. [5] Determine whether the employer properly applied the one-to-one correction method. [6] Determine whether the employer properly coordinated multiple failures under a section 401(k) plan."

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).
© 2024 BenefitsLink.com, Inc.