In the ratio test used to determine whether a qualified plan is nondiscriminatory, what is the minimum

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Question:

In the ratio test used to determine whether a qualified plan is nondiscriminatory, what is the minimum percentage of non-highly compensated employees who must be covered (as compared to the percentage of covered highly compensated employees)?
51%
60%
70%
75%

ERISA requires reporting and disclosure of plan information to all of the following EXCEPT
Department of Labor (DOL
plan sponsors
Internal Revenue Service (IRS)
plan participants