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Prior Year Testing / Permissive Disaggregation

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#1 fiona1


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Posted 13 February 2004 - 01:52 PM

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?



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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.