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Nondiscriminatory Classification Test Table

This table is drawn from Regulation Section 1.410(b)-4(c)(4), which also includes definitions of the terms "Concentration Percentage," "Safe Harbor Percentage," and "Unsafe Harbor Percentage."  The Midpoint Percentage is not used in coverage testing but rather in performing the nondiscriminatory classification test for purposes of the general nondiscrimination test under Code 401(a)(4).  See Reg. 1.401(a)(4)-2(c)(3).

NHCE Concentration Percentage Safe Harbor Percentage Midpoint Percentage Unsafe Harbor Percentage
0 - 60% 50.00% 45.00% 40.00%
61% 49.25% 44.25% 39.25%
62% 48.50% 43.50% 38.50%
63% 47.75% 42.75% 37.75%
64% 47.00% 42.00% 37.00%
65% 46.25% 41.25% 36.25%
66% 45.50% 40.50% 35.50%
67% 44.75% 39.75% 34.75%
68% 44.00% 39.00% 34.00%
69% 43.25% 38.25% 33.25%
70% 42.50% 37.50% 32.50%
71% 41.75% 36.75% 31.75%
72% 41.00% 36.00% 31.00%
73% 40.25% 35.25% 30.25%
74% 39.50% 34.50% 29.50%
75% 38.75% 33.75% 28.75%
76% 38.00% 33.00% 28.00%
77% 37.25% 32.25% 27.25%
78% 36.50% 31.50% 26.50%
79% 35.75% 30.75% 25.75%
80% 35.00% 30.00% 25.00%
81% 34.25% 29.25% 24.25%
82% 33.50% 28.50% 23.50%
83% 32.75% 27.75% 22.75%
84% 32.00% 27.00% 22.00%
85% 31.25% 26.25% 21.25%
86% 30.50% 25.50% 20.50%
87% 29.75% 24.88% 20.00%
88% 29.00% 24.50% 20.00%
89% 28.25% 24.13% 20.00%
90% 27.50% 23.75% 20.00%
91% 26.75% 23.38% 20.00%
92% 26.00% 23.00% 20.00%
93% 25.25% 22.63% 20.00%
94% 24.50% 22.25% 20.00%
95% 23.75% 21.88% 20.00%
96% 23.00% 21.50% 20.00%
97% 22.25% 21.13% 20.00%
98% 21.50% 20.75% 20.00%
99% 20.75% 20.38% 20.00%