401K Plan has a Last Day requirement to receive Company Match Contribution.

I am doing 2007 ADP / ACP testing

My question is do I exclude partcipants who terminated in 2007 from the ACP Test?

I know they are included in the ADP test, but was not sure about the ACP Test.

Any guidance is greatly appreciated.

ALEX

ACP Test will only include those people eligible to share in tested allocations. However, the allocation must pass coverage testing.