Otherwise excludables affect following year?

[John A]

Does treating a plan benefiting otherwise excludable employees, i.e., employees who could have been excluded under the age 21/1 year of service rule, as two separate plans affect how testing must be done in the following year?

[Tom Poje]

No, it is an option, you don't have to be consistent every year.

Now, that being said, be careful to follow the rules regarding ADP testing if you are using prior year testing results.