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Eligible Employees in ADP Test


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Guest gfowler
Posted

I have a plan that has two owners. Only one of the owners takes compensation in this plan though. The eligibility is 6 months wait and quarterly entry dates. Can we include the owner with no compensation in the ADP test? I want to say no because this owner has no compensation to defer into the plan, but I have received mixed feedback from various sources. Thank you for your help!

Posted

My thought would be that you cannot include the owner with no compensation. This person cannot be eligble to defer since they have no salary. Thus, they cannot be included as a zero in the ADP test.

Guest gfowler
Posted

My thoughts exactly. Thanks for the support.

Posted

It may be late on Friday... but wouldn't the partner who has no comp be deferring 0% of $0 or 100%? 0/0 (the new IRS math) :P I recall the new math made Blinky beach himself on the edge of his pond once... wish I could remember the thread...

Its not easy being green

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