Elective Determination Requests
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 8/2004
Table of Contents
- General Instructions
- Specific Instructions
- Participation, Coverage, and Nondiscrimination Requirements
- Nondiscriminatory Compensation and Employee Contributions
- Guidelines For Certain Demonstrations
- Demo 1 – Qualified Separate Lines of Business
- Demo 2
- Demo 3 – Nondiscriminatory Current Availability of Benefits, Rights, and Features
- Demo 4 – Test for Restructuring, Mandatory Disaggregation, or Permissive Aggregation
- Demo 5 – Average Benefit Test
- Demo 6 – General Test
- Demo 6 – Safe Harbor for Uniform Points Plans
- Demo 6 – Alternative Safe Harbor for Flat Benefit Plans
- Demo 7 – Test for Pre-participation or Imputed Service
- Demo 8 – Test for Floor Offset Arrangement
- Demo 9 – Nondiscriminatory Compensation
- Demo 10 – Employer-Provided Benefit Method
- Demo 11 – Test to Show Employer-Provided Benefit is Nondiscriminatory in Amount
- Participation, Coverage, and Nondiscrimination Requirements
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