Back to Basics after SECURE 2.0: ADP/ACP Testing, Annual Additions, and Corrections

ASPPA [American Society of Pension Professionals & Actuaries]

Although the core mechanics of ADP and ACP testing remain unchanged, SECURE 2.0 introduced new requirements that affect how these tests are administered in practice. In particular, the Roth catch up contribution rules and continued use of after-tax contributions have implications for testing timelines and correction strategies.

This 50-minute session reviews the fundamentals of ADP and ACP testing through a post–SECURE 2.0 lens. Participants will revisit ADP and ACP testing mechanics, after tax contribution testing and the interaction with the annual additions limit. The session focuses on how Roth catch up requirements affect the timing of testing and corrections, common compliance pitfalls, and practical administrative considerations for managing ADP/ACP and annual additions testing.

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