34 pages matching 89 nondiscrimination rules in this book
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PART 3TESTING FOR NONDISCRIMINATION
PART 5TESTING METHODOLOGY
1 other sections not shown
50 percent eligibility 89 nondiscrimination rules accident or health aggregated amount of employer-provided basis benefit included benefits received business or operating cafeteria plan calculation calendar Code Sec Comparability Rule considered core health coverage dental plan dependent care assistance determined discriminatory disregarded effective date eligible individual eligible to participate employee benefit plan employer may elect employer-provided coverage example excess benefit excludable employees failed the qualification family-only coverage former employees group-term life insurance health plans highly compensated employees includible in income insurance plans Laura Palmer leased employee line of business material terms modification non-HCEs nonexcludable benefit operating unit partial testing penalty percent eligibility test plan term plan years beginning purposes qualification rules qualification standards reasonable cost method rules apply safe harbor salary reduction contributions same-type plans Sanctions satisfy single written document special rule sworn statement taxable testing day testing year beginning tion transition rule VEBAs writing requirement