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ADP/ACP Safe Harbor Compensation Compliance Confusion (PDF)
Aon Hewitt in Journal of Pension Planning & Compliance 
[Guidance Overview] Mar. 14, 2016
16 pages. "ADP and ACP safe harbor plans require that a nondiscriminatory definition of compensation be used to determine safe harbor matching contributions. However, the plethora of permitted compensation definitions, and the rules surrounding them, can create compliance issues, particularly if the plan document, payroll, and record keeping are not properly coordinated."
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