This presentation is a follow up to the July event, “Understanding Nondiscrimination Testing Under IRC Section 401(a)(4), 410(b), and 401(a)(26).” This session is meant to provide a more narrowed focus of the nondiscrimination testing that applies to qualified defined contribution plans, specifically the Actual Deferral Percentage (ADP) and Actual Contribution (ACP) tests. This presentation will focus on the basics of testing, how to remedy a failed test, and plan design considerations to avoid future testing failures.
TOP TAKE AWAYS:
• The basics of ADP and ACP testing
• Remedies for failed testing
• Plan design considerations for plan sponsors to avoid future testing failures
PROFESSIONAL DEVELOPMENT CREDITS
Credits will be provided only to those logged into the live webinar via computer during the duration of the speaker's presentation.
CEBS - Qualifies for 1 CPE
HRCI - Approved 1 HR (General) credit
SHRM - Approved for 1 PDC
ASPPA - Qualifies for 1 CE
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