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Our parent company recently purchased another company. We're testing things to see how we'll pan out with the coverage test. Some of our plans now fail the ratio test (using the entire controlled group) so we're moving to the ABT. As part of the ABPT on a stand-alone basis (no permissive aggregation yet), we need help with determining the denominator for each plan. Plan A NHCE avg benefit rate: 9% HCE avg benefit rate: 10% (1000 NHCEs and 200 HCEs) Plan B NHCE avg benefit rate: 4% HCE avg benefit rate: 4.5% (300 NHCEs and 50 HCEs) Aggregate NHCE avg benefit rate: 7.85% HCE avg benefit rate: 7.25% Are the results for Plan B 88.9% (ie 4/4.5) or as 55.2% (4/7.25)? Is the NHCE Concentration 85.7% (300/350) or 19% (300/1550)? Thanks.
