Our expertise in ever-changing federal laws and regulations will keep your retirement plan in compliance and, should violations occur, we can provide you with methods of correction.
Performance Of Required Non-Discrimination And Compliance Tests and Analysis, including:
- Identification of Highly Compensated Employees - IRC §414
- Identification of Key Employees - IRC §416
- Coverage Requirements
- Minimum Coverage Test - IRC §410(b)
- Minimum Participation Test - IRC §401(a)(26)
- Contribution Limits
- Employer Deduction Limitation - IRC §404
- Minimum Funding Standards - IRC §412
- Permitted Disparity Limitation - IRC §401(l)
- Employee Benefit Limitation - IRC §415(b)
- Employee Contribution Limitation - IRC §415(c)
- Employee Combined Plan Limitation - IRC §415(e)
- Top-Heavy Test - IRC §416
- 401(k) Testing
- Elective Deferral Limitation - IRC §402(g)
- Actual Deferral Percentage Test - IRC §401(k)
- Actual Contribution Percentage Test - IRC §401(m)
- Multiple Use Test - IRC §401(m)
- General Non-Discrimination and Compliance Testing
- General Nondiscrimination - IRC §401(a)(4)
- Fiduciary Liability - ERISA §404(c)
- Protected Benefits - IRC §411(d)(6)
