Qualified Retirement Plan qualified retirement plans Coverage Requirements Qualified Retirement Plan 415 Maximum Contribution/Benefit Limit Joint and Survivor Annuity Requirements corporate qualified plans Exclusive Benefit Requirement 401(k) ADP and Distribution Requirement Top-Heavy Requirements Qualified Retirement Plan Qualified Retirement Plan Qualified Retirement Accounts Reporting and Disclosure Elective Deferral Test Minimum Vesting Requirements qualified retirement account Consent for Distribution Requirement non-discrimination testing Matching/Employee Contribution ACP Test Funding Requirements Nondiscrimination Requirements 401(a)(26) Participation Requirement a number of tests No Cutback by Plan Amendment Assignment or Alienation Prohibition Qualified Retirement Plan 401(a)(17) Maximum Compensation Limit Minimum Distribution Requirements Qualified Retirement Plan Operate in Accordance with Plan plans under the Internal Revenue Code Minimum Participation Requirements Direct Rollover Requirements