Scott25

Thanks C.B. Yes, this is about otherwise excludable employees.

Can a plan run the ADP test on a disaggregated basis and the ACP test on an aggregated basis or do these have to be run the same way? In this example, I know we would have to disaggregate the 410(b) test for the deferrals and would aggregate the 410(b) test for the match contributions. This is a single employer plan and there are no controlled group members. Thank you