Actual Contribution Percentage Test. (a) In general. For Plan Years beginning after December 31, 1986, Nondeductible Employee Contributions and Matching Contributions shall satisfy the tests defined in Code section 401(m), and sections 1.401(m)-1(b)(1) and 1.401(m)-2 of the Regulations, which are hereby incorporated by reference. For purposes of Sections 3.09 and 3.10 only, Matching Contribution means any Employer Contribution made to the Plan on account of a Salary Deferral Contribution made to the Plan, and any Forfeiture directly or indirectly allocated on the basis of Salary Deferral Contributions or Matching Contributions. The tests are as follows.
Actual Contribution Percentage Test. Qualified Matching Contributions used to satisfy the Actual Deferral Percentage Test are not subject to the Actual Contribution Percentage Test. All or part of the Qualified Nonelective Contributions made with respect to Participants in the Plan, and which are not used to satisfy the Actual Deferral Percentage Test, may be used to satisfy the Actual Contribution Percentage Test. Qualified Nonelective Contributions used to satisfy the Actual Contributions Percentage Test shall be deemed Matching Contributions.
Actual Contribution Percentage Test. The term “Actual Contribution Percentage Test” means the nondiscrimination test of Section 3.19 that is performed each Plan Year on a Non-Safe Harbor 401(m) Plan. In any Plan Year, if ACP Safe Harbor Matching Contributions (including, if applicable, ADP Safe Harbor Matching Contributions) satisfy the requirements of Section 3.21, then the Actual Contribution Percentage Test will be deemed to be satisfied with respect to such ACP Safe Harbor Matching Contributions of that Plan Year. Notwithstanding the foregoing, a Plan that makes ACP Safe Harbor Matching Contributions that satisfy the requirements of Section 3.21 is deemed to have elected the Current Year Testing Method, regardless of the testing method (Prior Year Testing or Current Year Testing) actually elected in the Adoption Agreement.
Actual Contribution Percentage Test. The Actual Contribution Percentage for Active Participants who are Highly Compensated Employees shall not exceed the prior Plan Year's Actual Contribution Percentage for Participants who were Nonhighly Compensated Employees during such prior Plan Year by the greater of:
Actual Contribution Percentage Test. The following will apply for Plan Years in which the Plan does not meet the requirements under Code Section 401(m)(11):
Actual Contribution Percentage Test. (a) The Plan will satisfy the actual contribution percentage test set forth in Section 401(m)(2) of the Code and Treasury Regulation Section 1.401(m)-1(b), the provisions of which (and any subsequent Internal Revenue Service guidance issued thereunder) are incorporated herein by reference, each as modified by subsection (b), below. In accordance with Section 401(m)(2) of the Code and Treasury Regulation Section 1.401(m)-1(b), as modified by subsection (b), below, the actual contribution percentage for HCEs for any Plan Year will not exceed the greater of:
Actual Contribution Percentage Test. The Matching Non-Elective Contributions made for a Plan Year are subject to the Actual Contribution Percentage (ACP) Test set forth in this Section. This test is satisfied if either the test in paragraph (a) or the test in paragraph (b) below is met for such Plan Year:
Actual Contribution Percentage Test. For each Plan Year, the Actual Contribution Percentage of the Highly Compensated Participant Group for such year shall bear a relationship to the Actual Contribution Percentage of the Standard Participant Group for the immediately preceding Plan Year which meets any of the following tests:
Actual Contribution Percentage Test. (a) The Actual Contribution Percentage (hereinafter "ACP") for all Highly Compensated Employees for the current Plan Year must not exceed the greater of:
Actual Contribution Percentage Test. (a) In general. For Plan Years beginning after December 31, 1986, Nondeductible Employee Contributions and Matching Contributions shall satisfy the tests defined in Code section 401(m), and sections 1.401(m)-1(b)(1) and 1.401(m)-2 of the Regulations, which are hereby incorporated by reference. For purposes of this Section only, Matching Contribution means any Employer Contribution made to the Plan on account of an Elective Deferral made to the Plan, and any Forfeiture directly or indirectly allocated on the basis of Elective Deferrals or Matching Contributions. The Actual Contribution Percentage shall not include Catch-Up Contributions and contributions made with respect to Qualified Military Service as described in Section 3.14, along with applicable Matching Contributions made on those amounts. The tests are as follows.
