Building directly on the foundational concepts from Part 1, this session focuses on the mechanics of nondiscrimination testing when defined benefit and defined contribution plans are tested together using cross-testing. Participants will examine how benefit accruals and contribution allocations are converted to equivalent rates, organized into allocation and rate groups, and evaluated under nondiscrimination rules. Emphasis will be placed on the practical design and testing decisions that most influence outcomes, including gateway requirements and the impact of employee demographics.
About the Speakers
Yvonne LaFrance, MSEA, QKA® Director of Administration, Actuaries Unlimited, LLC
Yvonne LaFrance is the Director of Administration at Actuaries Unlimited, LLC, bringing extensive experience in the consulting and administration of qualified retirement plans. She specializes in plan design and plays a strategic role in business development. Beyond her leadership and actuarial responsibilities, Yvonne is a trusted mentor who develops talent and strengthens organizational expertise in retirement plan administration. She is an Enrolled Actuary (EA) and a Member of the American Society of Enrolled Actuaries (MSEA).
Lynn Young, FSEA, Partner / Consulting Actuary, Pinnacle Plan Design
Lynn Young, EA, is an Enrolled Actuary with over 40 years of experience consulting on and administering qualified defined benefit, cash balance, and defined contribution retirement plans. She specializes in actuarial consulting and third-party administration for defined benefit plans and is widely known for her ability to translate complex technical issues into clear, practical guidance. Lynn is the recipient of the 2022 ASPPA Educator’s Award and the 2022 ASEA Edward E. Burrows Distinguished Achievement Award, recognizing her significant contributions to retirement plan education and the profession. She currently serves on the Board of Directors of the American Retirement Association as President-Elect and is a former President of the American Society of Enrolled Actuaries (ASEA, formerly ACOPA). Lynn is also a Member of Pinnacle Plan Design, LLC.
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