## What tests does Group Dynamic include with its POP and FSA services? Upon receipt of a completed Non-Discrimination Testing worksheet, Group Dynamic performs the following IRS Code Section 125 and 129 tests: - 25% Key Employee Concentration Test (POP and FSA services) - 55% Dependent Care FSA Average Benefit Test - 25% Dependent Care FSA Concentration Test ## The following tests are available with our Comprehensive Non-Discrimination Testing service: ### IRS Code Section 125 Tests: - Eligibility Test - Safe Harbor Percentage Test - Contributions & Benefits Test (Availability and Utilization) ### IRS Code Section 105(h) Tests: - Non-Discriminatory Classification Test - 70% Test - 70%/80% Test - Benefits Test ### IRS Code Section 129 Tests: - Eligibility Test - Contributions and Benefits Test ## What are the consequences of a discriminatory plan? When a plan is found to be discriminatory, the applicable benefits become taxable to the highly compensated/key participants. Participants that are not considered to be highly compensated or key are not impacted by a discriminatory plan.