ABT and 403b deferrals

[30Rock]

Can anyone share their opinion on whether salary deferrals under a 403b plan are included in the average benefits test, both when testing for coverage and nondiscrimination. If I use a cross tested allocation formula in a 403(b) plan and I need to use ABT, do I include the deferrals?

I have attached a prior link on this subject. It appears it was unclear at this time. Has anything changed? How is it being done in the real world?!

Thanks!

http://benefitslink.com/boards/index.php?s...+403b+deferrals

[PensionPro]

This discussion will be helpful:

http://benefitslink.com/boards/index.php?showtopic=44993