Spin-Off question regarding ADP/ACP Testing

[Guest KD40]

We have a plan that terminated the plan effective 7/31/01. Some of the employees spun off into a new plan that we also administer and that was effective on 8/1/01. I have a couple of questions regarding how we should complete the testing for ADP and ACP.

1. Would we test the original plan for the short plan year of 1/1/01 - 7/31/01?

2. Would we test the spin-off plan for the period 8/1/01-12/31/01? If this is the case, would we look at the employee's comp for the original plan to make a determination of who the HCE's are in the spin-off plan?