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EP Exam Process Guide - Puerto Rico Plans FAQs - What are the major differences in the Codes for cash or deferred arrangement plans?
The major differences are:
- the method for determining excluded employees under coverage testing,
- the definition of Highly Compensated Employee,
- Average Deferral Percentage test, methodology and correction methods,
- there is no Average Contribution Percentage test in Puerto Rico, and
- the dollar amount that can be deferred..
Page Last Reviewed or Updated: 14-Jan-2015