"This guide provides an overview of Non-Discrimination Testing [NDT], including what it is, which plans are affected, and key considerations for employers and HR professionals.... [1] What is NDT? ... [2] Why is NDT important for employers? ... [3] What does NDT evaluate? ... [4] Common Non-Discrimination Tests by plan type ... [5] How to prepare for an NDT ... [6] Timing for NDTs ... [7] What if a plan fails? ... [8] FAQs."  MORE >>