This introductory session lays the groundwork for understanding nondiscrimination testing in defined benefit plans. Participants will explore the purpose of nondiscrimination rules, key statutory and regulatory requirements, and the basic mechanics of testing benefit accruals. Designed for those newer to DB testing—or experienced professionals seeking a refresher—this session establishes the vocabulary, concepts, and framework needed to confidently interpret and apply nondiscrimination rules in practice.

About the Speakers

Charles Brown, MSEA, QPA™, QKA®, Actuarial Director, Wolters Kluwer
Charles Brown is the Actuarial Director for ftwilliam.com. In this role he supports their defined benefit compliance and document systems. He has also answered the defined benefit questions on TAG Data since 2016. He served as President of ASEA for the 2025 term and a question writer for the JBEA EA-2L exam .

Charity Westphal, MSEA, Senior Manager/Consulting Actuary, Pinnacle Plan Design, LLC
Charity Westphal is a Consulting Actuary at Pinnacle Plan Design specializing in the design and administration of traditional and cash balance defined benefit plans in combination with DC plans. She has extensive experience with Non-Discrimination Testing and crafting custom illustrations for businesses considering a DB plan. Outside of work, she enjoys running and spending time with her family

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Recordings are available one week after the live webcast takes place.