Switch to Prior Year ADP Testing

[Guest Factor]

If a Plan switches from the current year method of ADP testing to the prior year method, (after having been on the current year method for at least 5 years), can it resume current year tesing effective with the following year?

I only seem to find references that relate to how long a Plan has to be on the current year in order to switch, not the other way around.

The Plan I have states that it uses current year testing, "unless specified below", and then lists the 1996 and 1997 Plan Years as exeptions, when prior year testing was used. Therefore, all years from 1998 on have been tested on the current year. Would it be possible to amend the section to list the present year as an exception, and so the Plan would revert to current year after that?

[Bird]

I agree, you can switch to current year testing at any time.

[TBob]

I agree that we can switch to Current Year any time BUT...

On an outside chance, has anything in recent guidance changed to allow a plan to switch back and forth from current to prior without having been on the current year method for 5 years....or is the ole 5 year rule still in place?