can I disaggregate ADP test and aggregate ACP test

Can a plan run the ADP test on a disaggregated basis and the ACP test on an aggregated basis or do these have to be run the same way?  In this example, I know we would have to disaggregate the 410(b) test for the deferrals and would aggregate the 410(b) test for the match contributions.  This is a single employer plan and there are no controlled group members.  Thank you

What kind of disaggregation are we talking about? Otherwise excludable employees?

I'm going to say yes, your testing elections for ADP and ACP would typically be independent of each other. There might be some cases where one would depend on the other, like if you have QMACs you are counting in the ADP test or shifting deferrals to the ACP test; I would have to look up the details of those rules to be sure.

Thanks C.B.

Yes, this is about otherwise excludable employees.