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Employee Benefits > Family Aggregation Rules
The following information is about Family Aggregation Rules.
Family Aggregation Rules Defined
Now repealed, the family aggregation rules required compensation or plan contributions or benefits of certain family members of certain highly compensated employees to be attributed to the highly compensated employee for purposes of nondiscrimination testing. The family aggregation rules were eliminated by the Small Business Job Protection Act of 1996.
This definition is in context to Employee Benefits. See more contextual defintions for Family Aggregation Rules.
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