Has anyone experienced a situation where no test was done for 2002 because the plan had no highly compensated employees eligible? In 2003 the plan was amended to allow highly compensated employees to participate. Since no test was run during 2002, as the plan was deemed to pass, how should we handle the non-highly average for the 2003 test using the prior year testing method?

Even though the test wasn't required, you should be able to get a 2002 NHCE ADP & ACP percentages.