Affirmative Obligation to Perform Testing?

[britoski]

A client inadvertantly discovered an old error that occured in testing the plan many years ago. All indications are that the error was non-determinative (in other words, the plan passed either way), but technically the testing data they have in the file is incorrect. Is there any affirmative obligation to actually perform testing each year (as opposed to an obligation just to pass testing) that might require that we go back and redo the test? I haven't found one, but just wanted to be sure...

[Tom Poje]

I think buried somewhere is the idea you don't even have to do top heavy testing if its obvious one way or the other.

I'd guess if you have copies of a test that easily passed, and the required adjustment is minimal, it would fall under the same type of rules, though you would want to have some documentation. Is there a requirement to submit nondiscrimination testing to anyone? No, not unless the IRS asks, so as long as you have some proof somewhere. I certainly would be more cautious if it truly might make a difference.