Runs the §125 cafeteria-plan nondiscrimination tests from supplied aggregate participant counts: an eligibility-ratio test and a contributions-and-benefits ratio test (both a §410(b)-style ratio-percentage analogy — the IRS has never finalized regs under §125(g)(3), DRAFT pending final rules), and the statutory key-employee 25% concentration limit (IRC §125(b)(2), fixed). Reports per-test pass/fail plus the concentration ratio. Aggregate counts only, never per-employee PII.
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Scope
Independent test — bundled with art-302 (401(k) ADP/ACP) in the benefits-nondiscrimination-composer for one plan year's benefits-compliance evidence package. No data dependency between the two tests. Not legal or tax advice — a plan-qualification opinion requires qualified counsel.