Discrimination in Employee Benefit Plans
IRC Section 105(h) – Database-Provided Work-Product

Background Reading

IRC Section 105(h) provides four eligibility tests; (a) 70%;  (b) 70/80%: (c) Fair Cross-Section and (d) Benefits Ratio Tests that provide measurable or quantitative results.  It also provides for a quantitative test for non-discriminatory benefits called the Benefits and Contributions tests.  This Work-Product uses all five of these tests to determine whether or not the Plan is non-discriminatory.