"Hopes that cross-tested profit-sharing plans could be used with standardized or prototype documents to make them more affordable and easier for an employer to adopt hinges on new language expected from the IRS.
Cross-tested plans, with their ability to allow bigger contributions to certain groups of employers, are no newcomer to the retirement market, but one that encourages small employers to offer a plan, according to planning professionals. Formerly, they could only be used with individualized or custom documents, which are more expensive and require more administrative maintenance..."
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Source: Investment Advisor