Key employee for a 2001 plan year

[jaemmons]

Is a key employee for a 2001 plan year test under Code 125(B)(2) determined under pre-EGTRRA provisions? For top-heavy determination for a plan year beginning 1/1/02, the key ee's on the determination date (12/31/01) are based upon the new EGTRRA rules and there is some confusion as to whether or not this applies to cafeteria plan testing.

Thoughts??

[papogi]

A 2001 plan year should be tested using the old rules before the EGTRRA changes.

[jaemmons]

thanks, I thought so, but just needed someone to clarify.