OK - I never have good luck searching for old threads!!!

Client was using safe harbor match for part of '06. Stopped mid way throught the year with 30 days notice to employees.

End of the year arrives and ADP/ACP testing is required. Do we test the whole year? That would make sense because if we only tested from the termination of the safe harbor, there would be no ACP testing because there was no match from that point forward.

Sorry for what may be an easy/obvious question, but my mind's been frazzled of late.....

Thanks in advance.

A plan is either SH for a year or it isn't. In your case it isn't. ADP test is required for whole year.

ACP test for the whole year, too.