In performing the General Test under 1.401(a)(4)-3(B)(4), is it allowable to use a different measurement period for determining the accrued benefit and determining testing service? Specifically, in determining the increase in the accrued benefit during the plan year, is it allowable to calculate the accrued benefit as of the end of the plan year and divide by the testing service as of the beginning of the plan year? I do not believe that this is an acceptable methodology, but would like to hear from others.

It is my understanding that the testing period must match the benefit being tested.

------------------