[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301804-105":53,"doc-detail-301804-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","glossary-retirement-plan-tax-and-nondiscrimination-testing-terms","GLOSSARY - Retirement Plan Tax and Nondiscrimination Testing Terms","","Glossary compiling definitions for key U.S. retirement-plan tax provisions and compliance concepts, focusing on internal-revenue-code sections and nondiscrimination testing. Terms cover common distribution and plan structures (e.g., 401(k), 401(a), 403(b), 457), eligibility and coverage testing (including 410(b)), annual limits and maximum deferral/additions testing, and corrective distributions for excesses. It also defines related administrative concepts such as blackout periods, breaks in service, catch-up contributions, controlled/affiliated groups, and controlled compensation-based testing frameworks.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/glossary-retirement-plan-tax-and-nondiscrimination-testing-terms/301804/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/glossary-retirement-plan-tax-and-nondiscrimination-testing-terms/301804.png","ImageObject",442,249,{"name":88,"@type":89},"Jordan Avery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"什么是 401(k) 计划及其相关测试？","Question",{"text":108,"@type":109},"401(k) 计划包含 401(k) 安排，并要求进行选延期（elective deferrals）的非歧视性测试（见 Actual Deferral Percentage）。","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"ADP 与 ACP 测试分别用于验证什么？",{"text":113,"@type":109},"ADP 测试用于确保计划年度内的选延期不歧视于高薪雇员（HCEs）；ACP 测试用于确保雇主匹配以及（如适用）税后缴款不歧视高薪雇员。",{"name":115,"@type":106,"acceptedAnswer":116},"402(g) Limit Test 与 415 Limit Test 的目的是什么？",{"text":117,"@type":109},"402(g) Limit Test 用于确保各参与者的选延期总额未超过日历年度上限；415 Limit Test 用于确保在限制年度内（通常与计划年度一致）的分配及没收权益后的总额未超过年度新增上限。","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301804,1790155076,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},1099523882367,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","GLOSSARY  \nNOTE: This index is intended for general information purposes only and does not and isnot intended to constitute a comprehensive description of the subject matter contained herein. You should consult with your AUL Representative or legal counsel to determine how the subject matter discussed applies to your specific circumstances.  \n1099-R: Tax form sent to all participants that have received a distribution from a retirement plan.  \n401(a): Tax code section referring to the rules for qualified plans.  \n401(a)(9): Tax code section requiring minimum distributions after age 70 ½ .  \n401(a)(17): Tax code section that establishes a limit on the compensation that may betaken into consideration for purposes of determining contributions or benefits (a.k.a.  \nMaximum Compensation Limit)  \n401(k): Tax code section allowing 401(k) arrangements under qualified plans. Also requires nondiscrimination testing of elective deferrals (see Actual Deferral Percentage) .  \n401(k) Plan: A plan that includes a 401(k) arrangement.  \n401(m): Tax code section requiring nondiscrimination testing of employer matching and after-tax contributions (see Actual Contribution Percentage) .  \n402(g) Limit Test: Test to ensure that the total of each participant’s elective deferrals has not exceeded the calendar year limit (AKA Maximum Deferral Limit test) .  \n403(b): Tax code section allowing tax sheltered annuity programs for certain tax-exempt or governmental organizations.  \n403(b) Plan: A deferred compensation plan sponsored by organizations that qualify for  \ntax-exempt status under IRC §501(c)(3), and certain educational organizations 410(b): Tax code section requiring minimum coverage testing.  \n415 Limit Test: Test to ensure that the total of each participant’s allocated contributions, including deferrals, and forfeitures for the limitation year (generally the same as the plan year) has not exceeded the annual additions limit (AKA Annual Additions Limit test)  \n414(s): See Compensation Test.  \n416: See Top Heavy Test.  \n457 Plan: A nonqualified deferred compensation plan that is maintained by an eligible employer. An eligible employer may be a State, a political subdivision of a State, an agency or instrumentality of a or political subdivision of a State, or a tax exempt organization.  \nActual Contribution Percentage Test (ACP): Test to ensure that the employer match and, if applicable, employee after-tax contributions made during the plan year do not discriminate in favor of highly compensated employees (HCEs) .  \nActual Deferral Percentage Test (ADP): Test to ensure that the elective deferrals made during the plan year do not discriminate in favor of highly compensated employees (HCEs) . Not applicable to 403(b) plans.  \nAffiliated Service Group: Two or more entities having a service and possible ownership relationship.  \nAlternate Payee: Any spouse, former spouse, child or other dependent of a participant who is recognized by a qualified domestic relations order (QDRO) as having a right to receive all or a portion of the retirement benefits payable under a plan to a participant.  \nAnnual Additions Limit Test: See 415 Limit Test.  \nBasis: An amount in a plan that has been previously subject to taxation.  \nBenefits, Rights and Features (BRF) Test: Test to ensure that a benefit, right or feature does not discriminate in favor of highly compensated employees (HCEs) . May include nondiscrimination testing of contributions and benefits, benefits, rights and features, and/or amendments and terminations.  \nBlackout Period: Period of time when participants are not permitted to take loans, obtain distributions, or direct investments.  \nBreak in Service: A 12-month computation period during which a participant is credited with less than 501 hours of service.  \nCatch-Up Contribution: Contributions of deferrals above and beyond the limits established for retirement contributions. They provide an opportunity to “catch-up” for years in which individuals nea","cbCaipLzLmBaWiPw","https://ap.wps.com/l/cbCaipLzLmBaWiPw","pdf",78784,9,"English","# 关键术语索引（Glossary）\n## 401(a) 与最低分配\n## 401(k) 与 ADP/ACP\n## 402(g) 与 415/Annual Additions Limit\n## 403(b) 与覆盖测试\n## 受控/关联集团与参与者规则","[{\"question\":\"什么是 401(k) 计划及其相关测试？\",\"answer\":\"401(k) 计划包含 401(k) 安排，并要求进行选延期（elective deferrals）的非歧视性测试（见 Actual Deferral Percentage）。\"},{\"question\":\"ADP 与 ACP 测试分别用于验证什么？\",\"answer\":\"ADP 测试用于确保计划年度内的选延期不歧视于高薪雇员（HCEs）；ACP 测试用于确保雇主匹配以及（如适用）税后缴款不歧视高薪雇员。\"},{\"question\":\"402(g) Limit Test 与 415 Limit Test 的目的是什么？\",\"answer\":\"402(g) Limit Test 用于确保各参与者的选延期总额未超过日历年度上限；415 Limit Test 用于确保在限制年度内（通常与计划年度一致）的分配及没收权益后的总额未超过年度新增上限。\"}]","GLOSSARY - Retirement Plan Tax and Nondiscrimination Testing Terms | PDF",1789785532]