What special rules apply when doing top heavy testing on a union plan?

The top heavy rules allow an employer to elect to perform top heavy testing by combining multiple plans if certain conditions are met.  If an employer has both a union plan and a non-union plan, under certain circumstances, the plans may be permissively aggregated for top-heavy testing if the union and non-union plans provide comparable benefits.

Read more

How are ADP Test Refunds Calculated?

When a plan elects to correct a failing ADP or ACP test via refunds, a two-step process sometimes called the “leveling method” is used. The method presented below describes the process for an ADP test failure, but a similar process works for ACP test failures as well. In the first step, the contributions of the … Read more