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Posted

For the purposes of the "ADP" test, what does ADP stand for?

Is it "Actual" Deferral Percentage?

Or is it "Average" Deferral Percentage?

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

Guest mac_qka
Posted

ADP is the acronym for Average Deferral Percentage

ADR is the acronym for Actual Deferral Ratio. ADR is the participants actual deferral rate. For example, I earn $100,000 and during 2007 contributed $8750.00. My ADR is 8.75%. This is not representative of what my deferral elections may have been during the year.

Hope this helps.

Posted

"ADP" stands for ACTUAL deferral percentage. Treas Reg §1.401(k)-2(a).

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

  • 2 weeks later...
Posted

I agree it's Actual, even though it deals with averages. Leave it to the IRS to make it clear as mud.

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