LTPT employees

[Belgarath]

Question I'm not clearly understanding. I know that you cannot include LTPT in testing for some purposes, and not for others. Basically "all or nothing" - that is, 401(a)(4),ADP/ACP. 410(b), etc.

What I'm not clear about is, for example, suppose the employer provides that LTPT who defer will also receive a match. Can the employer STILL exclude the LTPT employees, for all the above testing purposes, or must they all now be included for all of the testing? 

I think it is the former, although it seems counterintuitive, but I'm not certain. (P.S. - I base my theory that it is the former on the proposed Regs, and nearly at the end under Section f(3)(i) Example 1((a) and (B).)

[Paul I]

You are correct that for purposes of testing, the employer can elect either to include LTPTs in all applicable testing or to exclude LTPTs in all applicable testing.

The examples 1(A) and 1(B) in section f(3)(i) illustrate how this election is applicable non-elective employer contributions.  They could have provided the same examples applicable to match as well. 

The rule remains "all or nothing" for all of the testing listed in section f(1).

[401king]

Can LTPT receive Match without being match-eligible? And if match-eligible, would that require those LTPT to be in testing?