Puerto Rico Residents in US Qualified Plan - Can they be excluded from ACP Test?

[Guest rocnrols2]

X maintains a 401(k) plan for its employees. Included in the plan are a small number of Puerto Rico residents. The Plan has a separate provision for the Puerto Rico residents based on the Puerto Rico Internal Revenue Code provisions. Under Puerto Rico law, there is no nondiscrimination test for matching contributions. In running the test under US, can the Puerto Rico resident employees be excluded?

[Alf]

Search this board and you should find several very involved threads about this topic. They are US citizens so, as I recall, they are included in the ADP test unless they can be split off in a qslob.

[Guest Lawrence_Groves]

They have to be included and as not benefiting