As a further opportunity to think about when looking at Plan Year 2012, Prudential has issued some information guidelines for plan administrators to consider in both ERISA and non-ERISA qualified DC plans and 403(b) plans.

To that end, remember the basics:

The 2012 compensation limit is $250,000 – so when performing nondiscrimination tests and determining contributions and tax-deductible contribution limits, that's the magic number.

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