May a plan perform the ADP test using the current year method and the ACP test using the prior year method?
Rev. 11/17/06, E-mail Alert 2006-22

Not on a GUST prototype. According to the List of Required Modifications (LRM) for GUST prototype documents, both tests must be done using the same method.

However, the EGTRRA document LRM permits ADP to be tested under one method and ACP under another. Remember, there are some restrictions on how testing is conducted under these circumstances to ensure that contributions are not counted twice for testing.