Can ADP/ACP Testing Methods be Different?

[Guest PB&J]

Can a plan provide that the prior year testing method will be used for the ADP testing and the current year testing method will be used for ACP testing? If yes, is there authority for this somewhere?

[Tom Poje]

yes

1.401(m)-2©(3)

but you cant shift, cant recharacterize deferrals, cant use QMACs in ADP test

there are certain types of documents you cant do this with either, but my memory is going dim. myabe its Master Protyopes or something like that.