CROSS-TESTED RETIREMENT PLANS provide significantly larger benefits to business owners (and other highly compensated employees) than would be possible with a flat percent-of-pay allocation. However, they require the use of advanced actuarial techniques to comply with IRS nondiscrimination rules. If you sponsor a cross-tested plan, you’ll want to work with someone who knows the IRS testing rules inside and out like we do.

Since 1993, Van Iwaarden Associates has been a leader in the design, testing, and administration of cross-tested retirement plans.

Our actuaries are experts in this area, especially the aggregation and cross-testing of profit sharing plans with a defined benefit plan such as a cash balance plan. We also specialize in other IRS nondiscrimination testing issues, like testing frozen pension plans, testing control groups with multiple retirement plans, and measuring the effects of proposed benefit changes on nondiscrimination test results.