testing for terminated plans

[Guest bythebay]

I have a plan who is terminating. When I do non-discrimination testing, is the testing done upto the end of the plan year, or upto the date of termination?

[mbozek]

Whichever is later. If the plan must be nondiscriminatory as of date of temination should not all contributions made up to date of termination be included in the 5310 submission in order that plan be reviewed by IRS? This includes any forfeitures reallocated from a suspense account, if any, as of end of plan year or upon termination.