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A Retirement Plan Sponsor's Guide to Nondiscrimination Testing: Which Plans Are Affected, Which Are Exempt, and What Testing Entails
Milliman 
[Guidance Overview] Mar. 24, 2026 "Plan sponsors need to keep their plans in compliance with the nondiscrimination rules to remain qualified, and this is normally accomplished by performing annual testing that demonstrates compliance. In certain cases where a plan passes the testing by a significant margin, plan sponsors are permitted to perform the testing on a three-year cycle if there have been no significant changes to the plan or the workforce." MORE >> |
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