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401(k) Testing Issues
Presented by Karen Smith, FSA, EA, JD
Tuesday, February 1, 2011
Continuing Education Credits: 2 NIPA CPE; 2 ERPA CPE

Are you ready for the 2010 401(k) testing challenges? Karen Smith, FSA, EA, JD, President of Nova 401(k) Associates presents a valuable review of 401(k) testing procedures. This session review of ADP and ACP testing fundamentals provides examples involving:

  • Otherwise excludable participants;
  • Re-characterizing deferrals as catch-ups;
  • Shifting deferrals for testing purposes;
  • Using QNECs and QMACs;
  • Using alternative definitions of compensation;
  • Corrective distributions - timing, allocable earnings, taxation and reporting;
  • How to deal with formerly safe harbor plans; and
  • The impact of auto-enrollment arrangements such as EACAs and QACAs
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