February 2008
Introduction Highly Compensated Employees 401(k) Nondiscrimination Testing Employees Included in the Test Related Companies Testing Methods Mechanics of Prior Year Testing Correcting Test Failures Refund Deferrals/Matching Contributions QNECs and QMACs Conclusion The 401(k) plan has emerged as the most popular form of retirement plan in the United States. This trend will likely continue for some...
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