February 2024

Author: Steven Grieb


The first calendar quarter typically is the busiest time of year for service providers who run nondiscrimination tests on qualified retirement plans. Most plans run on a calendar year basis, and testing must be complete by March 15 to avoid certain excise taxes. In January, plan administrators provide the recordkeeper with the annual information necessary to run the tests, and rush to meet the deadline.

This article describes in general terms the types of nondiscrimination tests applicable to qualified defined contribution retirement plans, and when the tests must be run.

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