ACP Testing

[French]

Our 403(B) plan allows part-time on call (PTOC) employees to make unmatched contributions. During the calendar year, many of our employees' status changed from full time regular (eligible to make matched contributions) to PTOC. For testing purposes, if their status is PTOC at the end of the calendar year, can we exclude them?

[MWeddell]

If an employee could have received a match contribution during any portion of the plan year if the employee had contributed a sufficient amount, then the employee must be included in the ACP test. If instead the match was allocated based on the employee's status on the last day of the plan year, then it sounds like the employee could not have received the match and you must exclude him (or her).

[French]

There is no question that these particular employees would have been eligible for a match during the year. Thanks for confirming what I understood versus what is being done.