Available since 1993, LVa4 was the first commercial software available that was designed to perform the IRC Section 401(a)(4) general compliance test. LVa4 is discrimination testing software designed for use by actuaries, consultants, plan administrators, plan sponsors, insurance companies and accountants. It determines if plans pass the general test for non-discrimination required by Section 401(a)(4) of the IRC. LVa4 features testing on a contribution or benefit basis, automatic plan restructuring and many other features. Output includes an individual listing and tables showing numbers of individuals covered in group rate cells, pass/fail statements and more. LVa4 is fully integrated with our defined benefit valuation software (LVVal) and can usually be set up to run non-discrimination tests for plans that have already been valued with LVVal in under an hour. LVa4 can also be configured to run without LVVal. Use of LVa4 requires no computer expertise – the user just responds to questions. LVa4’s standard drill-down displays, context-sensitive help, entry-point flexibility, and on-line documentation are all designed for ease of use.