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Posted

existing plan ran 3 months and then switched to a MEP.

5500 filed filed for the 'short' plan year.

does that also create a short plan for testing, or is that still done over a full 12 months?

Guest jmherisa
Posted

Testing may need to be aggregated - combined test with everyone's full year compensation (or at least comp while there was any 401k plan existing) and deferrals from both plans. Take a look at mandatory aggregation rules for ADP testing.

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