Qualified Pension Plan Ratio Percentage Test

Assume that, of the 100 employees eligible for participation in G Company’s qualified pension plan, 20 are highly compensated employees and all 20 participate. What is the minimum number of G Company’s non-highly compensated employees that must participate in G Company’s qualified pension plan to meet the ratio percentage test?

  1. 20
  2. 50
  3. 56
  4. 70