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Nondiscrimination Testing Changes for Pension Plans (PDF)
Ekon Benefits 
[Guidance Overview] Mar. 10, 2016 "The proposed changes provide testing relief for frozen plans.... [T]he proposed changes may allow some sponsors who rely on testing their DB and DC plans together to lower DC plan contributions to non-highly compensated employees (NHCEs).... [W]hile current regulations allow providing higher benefits to HCEs if certain nondiscrimination tests are met, the proposed changes may limit this ability in some circumstances." MORE >> |
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