A BCDEFG

HIJKLMN

OPQRSTU

VWXYZ

N

Negative election enrollment1, 2, 3, 4

New employee rollover1

Newly-eligible employees1, 2

Nondiscrimination requirements1

Nondiscrimination testing, excluding recent hires1

Nonforfeitable benefit1

Non-highly compensated employee (NHCE)1

Non-key employee1

Notice to interested parties1, 2