Coverage Testing

[LIBOR]

I'm running the ABPT using the "annual method" and have 2 plans in the testing group - an active DB with 2 HCE's and 10 NHCE's and a "frozen" DB with 4 HCEs and 20 NHCE's ( also, the "frozen" plan was frozen before the testing year ) .

Question : In determining my actual benefit percentage per 1.410(b)-5© do I divide by 6 for the HCE's & 30 for the NHCE's or different numbers like 2 & 10 ?

Also, assume the number of HCE's and NHCE's given above are the appropriate numbers.

[Blinky the 3-eyed Fish]

6 & 30

[LIBOR]

thanks for the affirmation Blinky !!!

[WDIK]

If records were kept on the average length of posts on these boards, my bet is that Blinky would have the shortest average length.

[Blinky the 3-eyed Fish]

Yes.