How do you complete the Schedule T for Cross Tested Plan. If everyone is benefiting do you check 3(d) or do you not check any exception, complete Item 4, and mark Average Benefit Test? In our plan all employees benefit but we have to do the Avr Ben Test. Do we have to show less than 70% on line 4(d) to be able to check Ave Benefit Test in 4(f)2?

If the plan passes 410(b) because everybody benefits, you check the box and you are done. The Schedule T is asking about information regarding 410(b). It doesn't have anything to do with 401(a)(4).

Tim:
Another way of looking at it.
Do you fill anything out on the schedule T for your ADP test?
no.
The non discrim test for your allocation is the same thing, except it is for nonelective contributions.
thus, as Mike indicated, the sched T is only for coverage.

Mike:

Go Wolves!

At the risk of hijacking a technical thread in the name of sports, I certainly support your thoughts, Tom!!!!!