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Examen
[PPC] Professional Plan Consultant 
Practice Exam Questions With 100% 
Correct Answers.
Nuevo1. A defined contribution plan’s “testing pool” for nondiscrimination under IRC 
§401(a)(4) generally consists of: 
a) Only highly compensated employees (HCEs) 
b) Only non-highly compensated employees (NHCEs) 
c) All eligible employees, excluding those who fail to meet minimum service 
requirements 
d) Only employees who made elective deferrals during the plan year 
Answer: c 
*Explanation: Nondiscrimination testing under §401(a)(4) typically includes all eligible 
employees (both HCEs ...