ADP / ACP Testing

Duration: 60 Min.



To pass the ADP and ACP tests, the deferral or contribution ratios of HCEs may not exceed the ratios of NHCEs by more than the amount specified by the regulations.  This is done by testing the current year results for the HCEs against those of the NHCEs for the current or prior plan year. Both methods are available, though each must satisfy certain conditions. Also, depending on the plan’s provisions and other circumstances, the regs allows other testing options and methods. As we continue our journey through the whole ADP/ACP process, we’ll look at all of the available methods—including running projections before the end of the year so that we’ll know what can be done while there’s still time.

In this session, we will:

  • understand available testing methods
  • perform Prior Year Testing and Current Year Testing
  • perform projected tests during the year
  • review available reports
  • use the "Top Paid Group" Option for testing
  • test Statutory Exclusions
  • aggregate Employers/Plans for testing


Event Details