Can restructuring for eligibility be done for ACP testing purposes or

[John A]

Can restructuring for eligibility be done for ACP testing purposes or is it restricted to ADP testing?

Cites from formal or informal guidance would be appreciated.

[Guest]

Not sure exactly what you are asking.

by restructuring, do you mean

'statutory excludable'

and if yes, then you would carve out the group for both ADP and ACP.

[John A]

Answering my own question: Yes under both pre-SBJPA and post-SPJBA: IRS Reg. 1.401(m)-1(B)(3)(ii) and IRS Code 401(m)(5)©.

Sorry for asking - the 401(k) Answer Book only lists the ADP test under restructuring.

Oh, and I did mean restructuring for statutory eligibiliy in this question, not any other types of restructuring.