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What are the minimum coverage rules?

coverage minimum rules
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What are the minimum coverage rules?

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The minimum coverage rules require employers to make a 401kPlan available to a cross section of employees. Plans that automatically satisfy the minimum coverage rules include a plan maintained by an employer that has no non-highly compensated employees at any time during the plan year. [Treas. Reg. Section 1.410(b)-2(b)(5).

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