Basic Qualified Plan Testing

Wednesday, May 16, 2018 - 1:25pm2:40pm

Discussion of basic qualified plan nondiscrimination issues including:
- coverage
- discrimination testing
- 415 testing
- 402g limits (401K-m plans)
- 414q and 414s (compensation testing)
- top heavy rules

Objectives:
1. Identify basic nondiscrimination testing required for qualified retirement plans.
2. Identify impact and correction of failure of nondiscrimination tests for a qualified plan.

Knowledge Level:

Track:

Field of Study:

Session Type:

CPE Credit: 
1.50
Prerequisite: 
None
Advanced Preparation: 
None
Speaker(s) Speaker Details Session(s)
Nancy Manary CPA, Manager, RSM US LLP, Davenport, Iowa 6, 45, 71
Mark Swedelson CPA, QPA, VP, Goldberg, Swedelson & Associates, Encino, California 6, 20, 45