For the 12/31/02 ADP/ACP test, we did not disaggregate the employee's who did not meet the statutory age/service requirements. The test was done using the total group.
For the 12/31/03 ADP/ACP test, we'd like to disaggregate. However we use the prior year testing method. What percents do I use for my prior year test percentage?
Prior Year Testing / Permissive Disaggregation
1 reply to this topic
Posted 25 February 2004 - 12:17 PM
I don't see why you couldn't revise the prior year test disregarding the otherwise excludable NHCE as per 401k3f. You should then be able to use the revised lead-in numbers in the following year using the prior year method.