Laserfiche WebLink
Section 2 <br />NON-DISCRIHINATION REQUIREHENTS <br />Section 125 Discriaination Tests <br />Overall Plan (medical, dental, disability, and group term <br />life employee premiums, if part of plan, plus health care and <br />dependent care expense reimbursement accounts). <br />1. Plan eligibility can't discriminate in favor of Highly <br />Compensated Employees. <br />2. Contributions by Key Employees can't exceed 25% of the <br />total of all contributions to the plan. <br />Dependent Care Plan Only (Section 129) <br />1. Plan eligibility, contributions, or benefits can't <br />discriminate in favor of Highly Compensated Employees or <br />their dependents. <br />2. Contributions by 5% or more owners (or their spouses or <br />dependents) can't exceed 25% of the total of all <br />contributions to the plan. <br />3. The average contributions of non Highly Compensated <br />Employees must be at least 55% of the average <br />contributions of Highly Comper. :ated Employees (employees <br />whose compensation is less than $25,000 or a lower <br />compensation figure may be excluded for salary reduction <br />plans). <br />an.