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  1. @Peter Gulia, commercially-developed software has limitations simply because attempting to program all possible testing scenarios would be cost prohibitive, be a nightmare to maintain, and still not be able to cover the universe of all possible testing scenarios. it also would consume a lot of computer resources and likely not be able to create reports that describe how the results were arrived at. Some software can be used to help if the input required to do the test can be accommodated reliably. Controlled group testing easily can expand rapidly, particularly when a plan actually is considered three different plans for purposes of coverage testing (deferrals, match and NECs). It would be not surprising that a group with 60 401(k) plans would result in needing over 150 separate tests. Big controlled groups exist, and compliance testing is being done, but it takes a lot of discipline, careful engagement management, broad knowledge of testing quirks and available software tools, and meticulous tracking of plans and census data. As @CuseFan said, "This is where we as consultants earn our money."
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