NON-DISCRIMINATION DATA SUBSTANTIATION Clause Samples

NON-DISCRIMINATION DATA SUBSTANTIATION. The Employer may elect to follow the guidelines for substantiating compliance with the non-discrimination rules pursuant to Internal Revenue Service Revenue Procedure 93-42, Data Substantiation Guidelines and Non-Discrimination Requirements of Section 401(a)(4), 410(b), and Related Code Sections. The guidance in this Revenue Procedure is designed to allow Employers to use alternative methods for substantiating compliance with the non-discrimination requirements.