Coverage and Nondiscrimination Answer Book

Coverage and Nondiscrimination Answer Book 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 thereunder
• 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