Beta Corporation has 1,000 employees eligible to participate in the fi

Beta Corporation has 1,000 employees eligible to participate in the firm’s pension plan, and 100 of these employees are considered highly compensated.

All of the highly compensated employees are covered by the plan. What is the minimum number of the 900 non-highly compensated employees who must be covered by the plan in order for the plan to satisfy the ratio percentage test?
A) 500
B) 630
C) 667
D) 900

ANSWER

Answer: B