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Happy Friday Afternoon,

I have a US and PR plan. The US plan is not passing "ratio" coverage testing. I have included the PR employees as non-excludable not benefiting. I would like to run the ABT test. My question...do I include the PR plan in the counts, but not include their contributions? If it was two US plans, I would include all comp/contributions. I am just not sure how it works when one member of the controlled group is a PR plan.

Any thoughts would be greatly appreciated!

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