Description of H. R. 1864 Relating to Simplification of Section 89, Nondiscrimination Rules Applicable to Certain Employee Benefit Plans: Scheduled ... and Means on May 2, 1989 (Classic Reprint) - Brossura

Taxation, Joint Committee On

 
9780282285968: Description of H. R. 1864 Relating to Simplification of Section 89, Nondiscrimination Rules Applicable to Certain Employee Benefit Plans: Scheduled ... and Means on May 2, 1989 (Classic Reprint)

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Excerpt from Description of H. R. 1864 Relating to Simplification of Section 89, Nondiscrimination Rules Applicable to Certain Employee Benefit Plans: Scheduled for a Hearing Before the Committee on Ways and Means on May 2, 1989

Finally, under the 4-part test, the plan may not contain any pro rision relating to eligibility to participate that discriminates in z'avor of highly compensated employees (the nondiscriminatory pro visions test).

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