Testing

Testing Commentaries

Date	Subject	Title
01/31/12	Catch-up Contrib.	Catch-up Contributions & Testing
03/14/11	ACP Test	Prior Year Testing Election Issue
08/05/10	Nondiscrimination	Cross-Testing Basics
11/20/09	EPCRS	ADP Test Correction Method
09/18/09	Compensation	Compensation Ratio Testing
04/03/09	Excess Deferral	Post 4-15 Excess Deferral
02/05/09	WRERA	GAP Eliminated on Excess Deferrals
06/12/08	2008	Testing Changes for 08
01/31/08	FAQs Update	ADP FAQs Update
01/19/07	ADP/ACP	ADP/ACP Testing Changes
09/12/07	Gap Period	Gap Period Income PPA Change
03/07/03	Otherwise Ex.	Otherwise Excludable Employees
06/22/06	ADP/ACP	Amending A Plan for ADP, ACP Testing
01/22/04	ADP	ADP Testing Time
12/03/04	Abuses	Nondiscrimination Abuses

Testing FAQs

Date	Subject
09/18/09	Targeted QNEC Rules for ADP/ACP Testing
01/16/09	SH Amended Out, Test Current or Prior?
03/14/08	New Plan, Prior Method Data
07/13/07	Rerun ADP Test? Eligible EE Not Notified (Fixed)
07/13/07	Rerun ADP Test? Election Filed, Not Processed (Fixed)
11/17/06	Catch-up, Off-calendar Plan, ADP Test Failure
11/17/06	ADP Current Year Method, ACP Prior Year Method?
11/17/06	HCE Match? Prior Year Method, No Matching Last Year
03/09/06	QNECs and Prior Year Testing Method
02/09/06	3% Prior Year Assumption When Discretionary Match First Given After Provision in Plan for Several Years
12/15/05	Preliminary ADP Test Fails, Refund Timing
10/09/09	Top-Paid Group Election and 5% Owners
04/01/04	Matching Contribution Testing
08/05/04	Off-calendar Plan, Tax Year Refund Attributed?
09/25/03	Annual Additions DC Calculation
06/19/03	Cross-test, ABT, Group Fails Ratio, Passes Demographic
06/05/03	Coverage or ADP/ACP, Which Test is First?

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