QKC Practice Questions - ASPPA Qualified 401(k) Consultant (QKC) Exam

For purposes of the §414(n)(5) safe-harbor 20% test, leased employees may not exceed 20% of which population?

The recipient's nonhighly compensated workforce The recipient's total workforce including HCEs The leasing organization's total client roster Plan participants benefiting under the recipient's qualified plan

Correct Answer:

The recipient's nonhighly compensated workforce

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