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If a group already has a plan but adds an additional plan – what is subject to the Highly Compensated test?

April 26, 2017additional adds Compensated group highly Plan Subject Test

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If a group already has a plan but adds an additional plan – what is subject to the Highly Compensated test?

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A – If the current plan is grandfathered then only the new plan is subject to the test. If the original plan is no longer grandfathered, both plans must be tested.