What wording or code references must be in a Plan Document permitting

[MR]

A plan passes both the ADP and ACP test using the alternative, +2 x2, method. It then fails multiple use. If 1.0% was borrowed from the ADP of the HCEs and NHCEs and used in the ACP test the ADP test would still pass and the ACP test would pass using the basic, 1.25%, method. Multiple Use would not be necessary. What wording or code references must be in the Plan Document to allow borrowing?

[Guest RJF]

You might check Notice 98-1 and the listing of required modifications(May-1998).