One thing about the company's 401(k) plan. Annually it must do discrimination testing
401k discrimination testing is a set of tests that evaluate the benefits plans of highly compensated employees (HCEs) and non-highly compensated employees (NHCEs). The tests ensure that a 401k plan does not favor HCEs or key employees over other employees in terms of deferral contributions, employer matching contributions, and percentage of assets in the plan. The three primary tests are the actual deferral percentage test (ADP), the actual contribution percentage test (ACP), and the top-heavy test. There are also additional tests that check for other aspects of nondiscrimination.
If the tests aren't passed some of the contributions are returned to the HCEs
