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| TEST | SECTION | |
|---|---|---|
| ADP/ACP & Multiple Use Test | 401(k)(3)
401(m)(1) 401(m)(2) |
|
| Maximum Deferral Test | 402(g) | |
| Maximum Annual Additions Test | 415 | |
| Minimum Coverage Test | 410(b) | |
| Minimum Participation Test | 401(a)(26) | |
| Top Heavy Test | 416 | |
| Salary Definition Test | 414(s) |