Discrimination in Employee Benefit Plans
IRC Section 105(h) – Database-Provided Work-Product

Work-Product Described

This Word-Product actuarially-certifies that the subject Plan (MRP or HRA) is or is not discriminatory by taking into account the IRC-defined HCI Class.  This Work-Product relies on the eligibility tests that are alternatives to the percentage tests; i.e., the (a) Fair Cross-Section and (b) the Benefit Ratio Tests.