"Carve-out" of NCHE in ADP test

[BG5150]

Where in the regs say that you can test by "carving out" the otherwise excludable NCHEs and test the otherwise excludable HCEs with the Nonexcludables?

(I'm too lazy to look for it, and I was hoping someone would have it in their memory and at their finger tips.  I'm not asking anyone to go out of their way and do work for me.  Only post it up if it'll only take but a moment.  Thanks.)

[Mr Bagwell]

BG,

I don't know how to attach a link.... but if you search in 401k forums for carve out is will bring up a thread named "otherwise excludable HCEs on ADP test".  Look for response by Tom P.  Dated 3/8/2016

I think it has what you are looking for.

 

[Mike Preston]

I think it might be 401(k)(3)(F).