http://nseej.com/اخبار-الفن/-101877/ The main problem of applying 401k pension program is discrimination testing. Due to it highly compensated employees are not allowed to increase their annual contribution limits, as the maximum limit is equal for all highly compensated employees and non-highly compensated employees (HCEs and NHCEs). The solution is safeharbor 401k plan. Wed, 25 Apr 2012 17:14:14 UTC en