Plan is using prior year testing for ADP and ACP and fails ACP only. There is plenty of room to shift percents from the ADP test.
Reading 1.401(m)-2 (final regs) only a shift of $ is shown in the regulation examples, and the examples only indicate the plan is using current year testing.
Can we still shift only percents?
Can we shift percents if both tests (ADP and ACP) are on prior year?

Thanks all.

example 3 under the old regs used a % shift (but maybe only gray hairs like me remember that, certainly not a youngster like you) and in fact, the current regs simply say something like "those elective contributions not used in the ADP test..." thus you could shift different amount for different people.
no one said logic applies to any of these regs, but i would hold that if a person deferred 5% but terminated and therefore was not in the ACP test, you could not shift their deferrals.

I think as long as your testing methods are the same (e.g. you don't have something like ADP prior year and ACP current year you would be able to shift.)