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Enrolled Actuary Exam Prep

Category - Enrolled Actuary

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Consider the following plans that are sponsored by four unrelated companies: Non-excludable employees Benefiting employees HCE NHCE NCE NHCEPlan I 5 100 1 40 Plan II 10 50 10 0 Plan III 5 95 5 35 Plan IV 50 100 0 40 How many of these plans satisfy the participation requirement of IRC section 401(a)(26)?