Plan A has a 12/31 plan year end. Plan B has a 9/30 plan year end.

Plan A is merging into Plan B, effective 10/1/99.

What are your thoughts with respect to the ADP/ACP testing for both Plans A and B - i.e., for what periods should the comp and contribs be tested for each?

We will be asking the client to consult with counsel, but I am personally curious as to what "the industry" thinks. Thanks for any ideas.