Must optional testing choices be in plan?

[Guest hyper]

The preamble to the final (k) regs (Section F) says the ADP/ACP testing provisions may be incorporated by reference and if there are any optional choices, "the plan must provide which of the optional choices will apply". Does this mean all testing options must be in the plan, even if testing is not incorporated by reference.

In the past, plans that I have worked with have not addressed many of the testing options. A few examples:

1) If there are several plans in the controlled group, must the plan identify any and all plans with which it will be aggregated and/or not aggregated?

2) Must the plan state whether it will or will not be disaggregated for participants who have not met the minimum age/service requirements? (as opposed to saying the plan will be disaggregated at the election of the Plan Administator)

3) Must a plan state whether it will or will not recharacterize elective deferrals? (again, as opposed to giving the power to recharacterize to the Plan Administrator or a Committee.)

Thanks in advance.