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An employer sponsors a 403(b) and 401(a) for hospital employees, and a 401(k) for their "for-profit" division employees. All have 1/1 plan years. For the hospital employees, the 403(b) took the deferrals and the match was made to the 401(a).

On 4/22/2013, the 403(b) plan was amended to begin accepting the match. It will no longer be made to the 401(a). So the hospital employee's matching contributions were made to the following plans for 2013:

1/1/2013 - 4/21/2013: 403(b) match made to the 401(a) plan

4/22/2013 - 12/31/2013: 403(b) match made to the 403(b) plan

When it comes to testing the 2013 match for nondiscrimination (ACP), is it allowable to prepare a 12 month test, adding the contributions together? Or, does that constitute permissive aggregation - which is not allowed with a 401(a) and 403(b)? Would it be better to prepare separate 2013 ACP tests?

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