Author: Amy L. Cavanaugh

Publisher: Aspen Pub

Published: 2000

Total Pages: 700

ISBN-13: 9780735513846

This single-volume guide provides detailed analysis and a complete overview of the various rules and testing procedures regarding participation requirements (IRC 401 (a)(26)), coverage (IRC 410), and nondiscrimination (IRC 401 (a)(4)). This manual will help practitioners navigate the complex coverage and nondiscrimination rules and regulations, and handle the increasingly intense scrutiny in this area from the IRS and DOL. Coverage and Nondiscrimination Answer Book functions as: A guide to planning opportunities found in the Code Sections and regulations there under -- A manual for benefits practitioners on designing plans to provide differing benefits for differing segments of the employee population -- A quick reference tool, providing simple, direct access to the rules and nuances of how they apply. Coverage and discrimination compliance guidance for changing plan circumstances such as a shift in company demographics -- A resource guide for handling special situations that occur when plans terminate and/or combine with other plans.