 |
IRC401(a)(4) |
|
General non-discrimination test
Complete defined benefit and defined contribution support |
|
IRC410(b) |
|
Coverage Test
70% Ratio Percentage Test
Average Benefit Percentage Test
Non-discriminatory classification test
Safe and unsafe harbor midpoint
Testing single or aggregated defined benefit and defined contribution plans
Benefits- or Allocation-based testing
Cross Testing
Imputed disparity
Automatic rate group determination
Normal accrual rates
Most valuable accrual rates
Current accrual, current + prior accrual, and current + prior + future accrual
Separate assumptions for normalization and cross testing
Extensive reports for test summaries and full details of calculations |
|
IRC401(a)(17) |
|
Indexed compensation limit
HC family aggregation when applicable |
|
IRC401(a)(26) |
|
Participation test |
|
IRC401(k) |
|
Average deferral percentage test (401(k) Plans only) |
|
IRC401(m) |
|
Average contribution percentage test (401(k) Plans only)
Multiple use of alternative limitation test
Reporting of excess deferrals for HC employees
System-determined test correction by top-down leveling of HC excess and minimum failsafe
(QNEC) contribution, or re-characterization
Current or Prior Year Method
Automated combined ADP/ACP/MU testing
Test for discriminatory rate of match
Consolidated refunds reports
Option to shift excess NHC ADP allocations
Options available for projected EOPY testing using periodical valuation results
consolidate ADP, ACP, MU refund report
Export test corrections back to recordkeeping system |
|
IRC402(g) |
|
Maximum deferral test (401(k) Plans only) |
|
IRC414(q) |
|
HCE determination
Considers current determination and look-back years and optional top 20% election |
|
IRC414(s) |
|
Non-discriminatory compensation test
Multiple compensation definition fields available
Select compensation detention for each test |
|
IRC415 |
|
Maximum account addition, defined benefit, and combined
DB/DC plan limits
Limit allocations in any order
Automatic compensation adjustment for deferrals
Reporting of excess allocations by source |
|
IRC416 |
|
Top-heavy testing |
