PaulL
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I have a plan that in 2021 had 1 eligible NHCE that did not defer, and that person terminated employment in 2021. In 2022 there are no eligible NHCEs. Even though the ADP Test is based on Prior Year testing with the 2021 NHCE ADP% of 0%, can the test can still be deemed to pass because only HCEs are eligible/participating in 2022?