ADP/ACP testing when liberal eligibility requirements are provided for

[Guest Matt@HSC]

If a plan has more liberal eligibility requirements than 1 year/age 21, what other requirements must be met so that ADP/ACP testing can be performed excluding those that have not yet met 1 year/age 21 statutory requirements? I have read the regs and it mentions passing 410(B) taking into account only those that have not met statutory age and service but if only NHCE's have not met 1 year and age 21, won't I pass that separate 410(B) test automatically? Any guidance?

[Guest]

you treat 410(B) the same way you treat ADP/ACP testing.

If you break testing into statutory excludable and nonstatutuory excludables for 410(B), you do the same for ADP/ACP. there are no other requirements I know of.

so, if only HCEs have more than 1 year of service, then that portion will pass. and of course the other portion with only NHCEs will pass as well