We acquired a 403(b) match plan. The eligibility states that "you must make a 403(b) deferral contribution to be eligible for the match". It also requires 1,000 hours to receive a match. Here's my question: Who do I include in my ACP test, only those deferring OR everyone in the company who works over 1,000 hours with deferrals, OR everyone with deferrals regardless of the hours? Thanks.

Include any employee eligible to recevie the match regardless of whether he or she actually made deferrals. Employees who don't satisfy the 1,000 hour condition are excluded from your 401(m) test. Employees who satisfy the 1,000 hour condition but didn't defer are included in your 401(m) test.