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Compensation Nondiscrimination Requirement And Testing (IRC §414(s)).

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Description

The definition of compensation used in a qualified plan must be nondiscriminatory. Any definition of compensation satisfying Internal Revenue Code (IRC) §415(c)(3) automatically satisfies the nondiscriminatory requirement of IRC Section 414(s), subject to certain limitations in amount.

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  • Date July 12, 2013
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