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Nondiscrimination Testing Considerations for Retirement Plan Lump-Sum Windows
Milliman Link to more items from this source
Mar. 13, 2026

"To avoid unintentionally favoring current or former highly compensated employees (HCEs), plan sponsors must navigate the nondiscrimination rules with care so the plan does not risk disqualification. A lump-sum window could be considered discriminatory if specific provisions in the design or operation disproportionately favor HCEs."  MORE >>

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