Required Annual Tests – 2026
Be sure your qualified plan is fully tested every year. The following article summarizes eight tests that are required annually.
Nondiscrimination Testing
Deadlines to Correct for Failed ADP and ACP Testing
What happens if the Plan does not distribute corrective distributions for failed ADP or ACP tests by the 2 ½ month deadline?
Administering a Top Heavy Plan
Top heavy testing is performed each year to determine if the Key employees own a significant portion of the total plan assets.
Understanding ADP and ACP Testing
ADP and ACP testing can be very complex. This article provides a high level overview of the important elements of the testing.