Multiple Use Testing

[Guest TrustMe401k]

There is some argument in my office. Is MU testing required in a safe harbor 401(k) plan? Specifically, ADP safe harbor by using 3% NEC. There is a match hat requires testing under ACP. Would this scenario require MU testing?

Thanks in advance for all answers.

[M R Bernardin]

Have you looked at Section VIII.G of Notice 98-52? I interpret that section to mean that generally no MU testing is required, since the deferrals under the safe harbor CODA are disregarded in applying the MU section of the regulations.