Average Benefit Test

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Average Benefit Test

Average Benefit Test means:
a two-part test to determine whether a qualified retirement plan is discriminatory. Former IRC (check if this IRC provision is current here) §4l0(b)(2).

Related Entries in the American Tax Encyclopedia:

  1. Ratio Percentage Test
  2. Target Benefit Plan
  3. All-events Test
  4. Asset Test
  5. Defined-benefit Pension Plan
  6. Cafeteria Benefit Plan
  7. Average Daily Production
  8. Substantial Presence Test
  9. Income Test
  10. Projected Benefit Cost Method
  11. Average Tax Rate
  12. Retirement Plan
  13. Physical Presence Test
  14. Employer Retirement Plan
  15. Qualified Retirement Plan
  16. Early Retirement
  17. Support Test
  18. Integration With Social Security
  19. Past Service Benefit
  20. Working Condition Fringe Benefit
  21. Green Card Test
  22. Qualified Plan
  23. Black Lung Benefit Trust
  24. Keogh Plan
  25. Realization Test

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