ACP Test. The ACP Test determines the maximum amount of Highly Compensated Employee ACP Contribution Amounts (generally Employee After-Tax Contributions and Matching Contributions) that can be made to the Plan in accordance with the non-discrimination requirements of Code Section 401(m).
Appears in 3 contracts
Sources: Defined Contribution Plan and Trust (Comstock Resources Inc), Defined Contribution Plan and Trust (Triad Guaranty Inc), 401(k) Profit Sharing Plan Adoption Agreement (Atlas America Inc)