Explain the legal framework for nondiscrimination testing under ERISA, Section 125, and Section 105(h). Differentiate POP and cafeteria plan requirements and describe how POP interacts with Section 125 elections. Identify common testing failures affecting highly compensated and key employees and the consequences of failure. Outline a timing strategy for mid-year and post-enrollment testing and describe available correction methods. Develop a broker playbook for documentation, client education, and audit readiness.

Describe required ERISA plan documents and SPD/wrap document alignment. Identify Form 5500 applicability, deadlines, extensions, and common filing mistakes. Explain ACA reporting timelines and how OE changes impact reporting accuracy. Develop a documentation review and update cadence tied to OE and year-end. Prepare an audit readiness file with evidence of required notices and filings.