Guest Gibson Posted December 6, 1999 Posted December 6, 1999 We have a 401(k)plan that has a 9/30 plan year. In December 1998, the employer sent a notice to all participants that it intended to terminate the plan effective December 31, 1998. For purposes of ADP/ACP testing, can the plan only count compensation for the period 10/1/98 through December 31, 1998, or must it count compensation from 10/1/98 through 9/30/99?
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