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Plan moves to MEP mid-year, one ADP test? Two?


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Company ABC had a 401(k) plan for several years.  In May 2017, they adopted the XYZ MEP.  It's an open MEP.

How does the ADP test work in this case?  Do we (they) do one ADP test for the entire 2017 plan year?  Or, do they run two ADP tests, one from Jan to April and the other May to Dec?

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

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