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IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Permitted Disparity (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 26, 2016
10 pages; revised April 2016. This single PDF document contains three items: Publication 4964, Form 9637, and Form 9639. Excerpt: "The purpose of Form 9639, Worksheet Number 5B, is to identify major problems relating to permitted disparity requirements of section 401(l) of the Code. This worksheet is to be used in reviewing plans that are intended to satisfy a design-based safe harbor and that provide for a disparity in the rate of employer contributions (in the case of a defined contribution plan) or employer-provided benefits (in the case of a defined benefit plan) that favors highly compensated employees." [Cycle A Submission Period, 2/1/2016 through 1/31/2017]
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