Qualified plan must satisfy generally IRC§§401, 410-417 ...

plan provide for them. Must be subordinate to the retirement benefits of the plan. IRC §401(h) MINIMUM COVERAGE – A Q.P. can only exclude Non Highly Compensated EE’s by meeting ch6. Must meet Concentration % test, OR Ratio % test, OR AVG Benefit % test in 410(b)(2) 410(a) Min Partcertain minimum standards of IRC §§401(a)(3), 410(b)(1).& ................
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