A qualified retirement plan satisfies the general safe harbor coverage test if.... The plan benefits
80%
or more of the non-highly compensated employees. The plan benefits
70%
or more of the non-excludable non-highly compensated employees AND 20% or more of the highly compensated The plan benefits
60%
or more of the non-excludable non-highly compensated employees. The plan benefits
70%
or more of the non-excludable non-highly compensated employees.

Question

A qualified retirement plan satisfies the general safe harbor coverage test if.... The plan benefits

80%

or more of the non-highly compensated employees. The plan benefits

70%

or more of the non-excludable non-highly compensated employees AND 20% or more of the highly compensated The plan benefits

60%

or more of the non-excludable non-highly compensated employees. The plan benefits

70%

or more of the non-excludable non-highly compensated employees.

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