Discrimination Testing for Auditors and Others

Session Date: 
May 8th, 2017 - 2:25PM3:40PM


This session will present an overview of the nondiscrimination rules that apply to tax-qualified retirement plans. Included will be an overview of the minimum coverage test, the safe harbors and general tests under Section 401(a)(4), testing of benefits, rights, and features, the ADP and ACP test, and the safe harbors for 401(k) plans. The session will discuss the need to comply with these rules, the consequences for noncompliance, and ways to rectify failures. In addition, the session will discuss what Auditors should consider when dealing with the nondiscrimination tests as part of the plan’s annual audit

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Heather Nemitz Senior Manager, Deloitte & Touche, Milwaukee, WI 18
Tom Pevarnik J.D., LL.M., Managing Director, Deloitte Tax LLP, Washington, DC 18, 32, 76

Field of Study Legend

Behavioral Ethics
Business Management & Organization
Personal Development
Specialized Knowledge

Skill Levels Legend

L1 - Level 1
L2 - Level 2
L* - Level 1 & Level 2