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Are you referring to the ADP/ACP tests, or general coverage/nondiscrimination? For coverage and the average benefits test, doing two tests mean the statutory exclusions, both HCE and NHCEs, get tested separately from everyone else. For the ADP test, you have two choices. a) Do the exact same division, running two sets of tests b) Do a "carve-out" - That's where the excludable NHCEs are left completely out of the one test you'll run. But any excludable HCEs stay in the test with all the HCEs who had already met the statutory 1 year/21 requirements