88. Eligibility requirements not more favorable for highly compensated

Statement of Requirement: Reg. § 1.401(a)(4)-4; Rev. Proc. 2017-41R ev. Proc. 2023-37, 2023-51 I.R.B. 1491, sec. 5.16(2)9 .03(2)

(Note to reviewer: In addition, all optional forms of benefit, ancillary benefits and other rights and features provided under the plan must be made available to all participants.)