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Blog: Retirement Planning

Nondiscrimination testing is where small business retirement plans fail, and the reason is structural rather than technical: the owner wants to defer as much as possible, the employees defer very little, and the tests exist specifically to prevent that outcome.

Most practitioners encounter this as a phone call in February — the plan failed, the owner has to take money back out, and nobody is happy. The useful work happens well before that, and it starts with understanding which test ...

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