501(c)(6) tax exempt organization

[Guest km6719]

We have recently taken over a plan which is a tax exempt organization under 501©(3) and ADP testing has never been performed. I did not think that 501© organizations were exempt from testing are they?

[jaemmons]

Unless I am missing something, all employers who are eligible to sponsor a 401(k) must perform adp testing. The only entity I might question would be a church plan, but I believe even those are subject to adp testing.