Guest Giovanni Posted February 24, 2003 Posted February 24, 2003 I have a 401(k) plan that was amended to allow the collectively bargained employees to participate. I'm not sure if I should include the collectively bargained employees in the ADP/ACP test, or if the test should only include the noncollectively bargained employees.
QDROphile Posted February 25, 2003 Posted February 25, 2003 Look at Treas. Reg. section 1.401(k)-1(g)(11).
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