BenefitsLink Message Boards > Simple 401(k) plan ND Testing

Full Version: Simple 401(k) plan ND Testing

BenefitsLink Message Boards > Retirement Plans > 401(k) Plans

Sara H

Apr 30 1999, 01:35 AM

I know that the Simple 401(k) plans are not subject to the ADP/ACP tests. Could someone tell me what non-discrimination tests they ARE subject to? (i.e. the 415 limit).

May 3 1999, 03:28 PM

These plans are also subject to coverage under Section 410(B) and the limits of deduction under Section 404. These plans are exempt from the Top Heavy requirements of Section 416.

This is a "lo-fi" version of our main content. To view the full version with more information, formatting and images, please click here.