"While the DCFSA contribution limit is increasing, [OBBBA] did not make changes to [nondiscrimination testing] requirements. You can take a few proactive steps to help increase the likelihood that your plan design does not discriminate. [1] Boost non-HCE participation ... [2] Offer incentives to NHCEs ... [3] Limit HCE elections ... [4] Conduct early or interim testing ... [5] Customize maximum elections by employee group."  MORE >>