Solution : https://service.sap.com/sap/support/notes/97799 (SAP Service marketplace login required)
Key words : 
- nondiscrimination testing erisa 5500 testing additional key words tax reporter, solution apply legal change package lcp 21, directory /general/r3server/abap/note, tax reporter, hire reporting worker', compensation hipaa reporting 401, hlpuse binary mode, prerequisites original version, separate hlp-file, applying lcp'
Related Notes : 
       
| 100470 | HR US: Legal changes 1997/98 - tax reporter | 
| 89089 | Configuration of R/3 Systems for HR LCP | 
| 87432 | Contents of and applying HR LCPs 3.1H |