I'm running the ABPT using the "annual method" and have 2 plans in the testing group - an active DB with 2 HCE's and 10 NHCE's and a "frozen" DB with 4 HCEs and 20 NHCE's ( also, the "frozen" plan was frozen before the testing year ) .

Question : In determining my actual benefit percentage per 1.410(b)-5© do I divide by 6 for the HCE's & 30 for the NHCE's or different numbers like 2 & 10 ?

Also, assume the number of HCE's and NHCE's given above are the appropriate numbers.

6 & 30

thanks for the affirmation Blinky !!!

If records were kept on the average length of posts on these boards, my bet is that Blinky would have the shortest average length.

Yes.