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![[PPC] Professional Plan Consultant
Practice Exam Questions With 100%
Correct Answers.](/docpics/11435492/6a2a5538dc89b_11435492_121_171.jpeg)
Exam (elaborations)
[PPC] Professional Plan Consultant Practice Exam Questions With 100% Correct Answers.
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[PPC] Professional Plan Consultant
[PPC] Professional Plan Consultant
1. 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 ...
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