Change in controlled group and prior year testing

[RDY2RTR]

In 2008 controlled group was comprised of 8 entities. ADP test was run on the controlled group and the NHCE ADP was calc'd at that time for use in the 2009 ADP test as prior year testing is used. In 2009, 1 of the entities is no longer part of the controlled group and needs to be tested alone. I am unsure how to determine the 2008 NHCE ADP to use for this single entity. Can someone point me in the right direction?

[Kevin C]

Look at the rules for plan coverage changes in 1.401(k)-2©(4).