Giovanni
Feb 24 2003, 04:06 PM
I have a 401(k) plan that was amended to allow the collectively bargained employees to participate. I'm not sure if I should include the collectively bargained employees in the ADP/ACP test, or if the test should only include the noncollectively bargained employees.
QDROphile
Feb 24 2003, 08:24 PM
Look at Treas. Reg. section 1.401(k)-1(g)(11).