Disaggregation for ADP/ACP Testing

[Guest KD40]

If a plan has used disaggregated numbers to help satisfy ADP/ACP testing in the previous plan year, can they use that percentage as the prior NHCE percentage in the next year?

My thinking is they cannot use the disaggregated figure when doing prior years testing in the following year, but would like someone to verify this.

Thanks.

[Blinky the 3-eyed Fish]

They can use the disaggregated figure.

[Guest KD40]

Thanks. Can you please direct me to a source that states this?

[Blinky the 3-eyed Fish]

Try Notice 98-1. Note my answer before assumes the plan will disaggregate the otherwise excludables again this year. If not, read the notice for more information.