Question: A qualified retirement plan satisfies the general safe harbor coverage test if . . . . The plan benefits 8 0 % or more of

A qualified retirement plan satisfies the general safe harbor coverage test if....
The plan benefits 80% or more of the non-highly compensated employees.
The plan benefits 70% or more of the non-excludable non-highly compensated employees AND 20% or more of the highly compensated
The plan benefits 60% or more of the non-excludable non-highly compensated employees.
The plan benefits 70% or more of the non-excludable non-highly compensated employees.
 A qualified retirement plan satisfies the general safe harbor coverage test

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