prior year ADP

[wmyer]

Can a plan elect to use prior year ADP testing but current year ACP testing? Seems to me the answer should be no, but I can't find authority.

[Guest]

Rev Proc 2000-20 requires prototypes to use same method, but that is the only statement IRS made on the issue. It appears you could use prior for one and curreny for the other.

I also seem to recall reading somewhere if you were going to 'shift' unused deferrals, the tests would have to be consistent. That would only logically make sense.