Section 105(h) Non-discrimination Testing Procedures for HRAs, and MERPs

By Ric Joyner, CEBS

 

The explanation for the tests are best understood from EBIA.com. This is a comprehensive resource, but I do not have permission to hold their copyright 105 instruction material for public viewing. Please contact EBIA.

The first link is the instructions for the non-discrimination testing. http://www.screencast.com/t/CLjsdvL79e6

The second and third links are applying this to a real company now called “no name company”.

http://www.screencast.com/t/3hWeTNxk

http://www.screencast.com/t/j44kV5fXIwe

This will be on BB for two days.

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