Extending nondiscrimination rules to racial gaps would condition retirement tax breaks on equity.

Evidence

Second, existing “nondiscrimination” rules that prevent employers from getting tax breaks if they establish retirement accounts and limit them to their executives, or from favoring their “highly compensated employees” when it comes to the provision of benefits, must be expanded to include rules that require no racial gap in participation rates if they want to qualify for retirement account tax breaks. — Dorothy A. Brown, The Whiteness of Wealth, 411

Categorization

• DEFINE: Clarifies what existing ‘nondiscrimination’ rules actually do — they bar favoring highly compensated employees, not racial groups.