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

By Ric Joyner, CEBS


The explanation for the tests are best understood from 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.

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

This will be on BB for two days.


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