CPC

ASPPA CPC Certified Pension Consultant

Cross Tested New ComparabilityEnglish
Exam overview

Practice session

A cross-tested new-comparability profit sharing plan groups owners into one allocation rate group and rank-and-file NHCEs into another. Under Treas. Reg. §1.401(a)(4)-8, to test on a benefits basis, the plan must satisfy the minimum gateway. Which requirement is correct?

Loading your practice session…