8 pages. "In some plans, it may be obvious that no one is affected by the Section 415(b) limit. In most other plans, simplified procedures may be applied to test the vast majority of retiring participant's benefits against the Section 415(b) limit and to isolate those few individuals whose benefits are close enough to the applicable limit to warrant detailed testing. In most cases, detailed testing will require the services of one or more outside experts[.]"  MORE >>