The Transition Rule under 410(b)(6)© gives a free pass on coverage testing for the Transition Period. Does that mean you still have to pass ADP/ACP testing during that period based on employer wide data?

Do we not perform ADP/ACP testing based solely on those employees who are eligible to participate in the plan being tested? If you agree, please elaborate or re-state your question.

I believe that is the case as long as you pass 410(b). Does the Transition Rule mean that you don't have to satisfy 410(b) or does it mean that you are deemed to satisfy 410(b)?

If you satisfy the conditions for the transition rule, you test for 410(b) coverage as if the transaction never occurred (until the end of the transition period).