Cross testing rules permit a defined contribution plan to be considered nondiscriminatory on the basis of the benefits that will be provided, rather than how employer contributions are allocated. These types of plan allocations are skewed to favor highly compensated employees. The allocation method for these plans will vary each year depending on the level of contribution and the census data. The plans are subject to complicated non-discrimination testing of Code Section 401(a)(4) and are generally more costly to the employer.