Does anyone know of any restrictions (aside from the double counting ones) on shifting elective deferrals to satisfy ACP testing???

I am being told that in order to shift elective deferrals, the adp for the nhce's must be at least 2%. From my understanding, as long as the adp test passes before and after the paper shift, the plan can "shift" elective deferrals to satisfy acp testing. The only reasoning I could see for the 2% would be for the MUT which was eliminated by EGTRRA.

Any comments would be appreciated.

I would agree, as long as plan passes ADP before and after shift you are ok. I suppose in addition to the double counting rule, testing method should be the same (both prior or both current) certainly under the proposed regs that would be the case.
I would also make sure the document allows it! I hacv seen some that define ACP to include 'match and after tax' no mention of 'deferrals not used in the ADP test'. One still has to follows the terms of the document

Good point Tom (about the inclusion amounts for adp testing)! The plan does allow for it, so I am okay there. Thanks for the reply!