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An employer's plan covers 71% of the eligible NHCE's. How is that plan best described? The plan passes the safe harbor coverage test The plan

An employer's plan covers 71% of the eligible NHCE's. How is that plan best described?

The plan passes the "safe harbor" coverage test

The plan fails the eligibility test

None of the other answers is correct.

The plan is "top heavy"

The plan discriminates in favor of HCE's

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