How do you calculate the Average Benefit if you are testing the plan on both allocations and accruals. I know if you test on accural, you use the ABT for accuals, and if you test on allocation, you use the ABT for allocations, but what happens if you are passing the rate group testing by testing some on alloactions and some on accurals - what average benefit test do/can you use?
Do you have to take the ABT for the employees tested on allocations and do a seperate ABT for those testing on accurals?
Thanks for your input