NIPA APR Practice Questions - NIPA APR Accredited Pension Representative Exam

Which test must each rate group in a cross-tested plan satisfy under IRC §401(a)(4)?

Ratio percentage test (≥70%) OR the nondiscriminatory classification + average benefit percentage test ADP test only ACP test only Top-heavy minimum test

Correct Answer:

Ratio percentage test (≥70%) OR the nondiscriminatory classification + average benefit percentage test

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