Solving 401(k) Testing Problems With New Design Options

Solving 401(k) Testing Problems With New Design Options June 2008 Newsletter One of the more frustrating aspects for the small business maintaining a 401(k) plan is satisfying the special nondiscrimination requirements. The tests require adequate participation by “non-highly compensated employees” (NHCEs) in order for the “highly compensated employees” (HCEs) to maximize their own salary deferrals.…