---
title: "Year-End Compliance Testing Overview – Retirement Plan Update December/January"
date: 2014-12-02
author: "Site Admin"
categories:
  - name: "Newsletters"
    url: "/category/newsletters.md"
---

# Year-End Compliance Testing Overview – Retirement Plan Update December/January

[![Year-End Compliance Testing Review](http://pinnacle-plan.com/wp-content/uploads/2014/08/Deadlines.png)](http://pinnacle-plan.com/wp-content/uploads/2014/08/Deadlines.png)[View This Newsletter](http://pinnacle-plan.com/wp-content/uploads/2014/10/2014-2015-Benefit-Insights-December-January.pdf "Compliance Test")

Focus: Year-End Compliance Testing Overview

- Employee Census Data Collection 
    - Owners and Officers
    - Highly Compensated Employees (HCEs)
    - Key Employees
- Related Businesses
- Required Plan Compliance Testing 
    - Minimum Coverage Test
    - ADP Test and ACP Test
    - Top Heavy Test
    - Annual Additions Test
- IRS and Social Security Annual Limits

By Robbie Petrillo

Pinnacle Plan Design is a third-party administrator (TPA) for employer-sponsored qualified retirement plans. We specialize in retirement plan design, administration and actuarial consulting for 401(k)/profit-sharing plans, defined benefit plans, cash balance plans, and 403(b) plans. Pinnacle Plan Design proudly serves businesses nationwide.