Guest Mich Posted February 20, 1999 Posted February 20, 1999 If the answer is yes, then does every test need to be restuctured in case the test is restructured in the next year and relies on prior year NHCE%s? Please site any regs. explaining this issue. Thanks!
Guest tmak Posted March 9, 1999 Posted March 9, 1999 Just browsing thru, and saw your note, I think you may want to look at IRS Notice 98-1. This appears to be a coverage change event (even tho there is no real change in who the plan is covering). I don't have the notice with me, the notice may allow you to restructure for 97, or (as I recall it) you may have to go thru the pro-rata calculation.
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