Nondiscrimination Testing. A Plan may use different testing methods for the ADP and ACP Tests provided the Plan does not permit recharacterization of Excess Contributions, Elective Deferrals to be used in the ACP Test, or Qualified Matching Contributions to be used in the ADP Test.
Appears in 3 contracts
Sources: Nonstandardized Adoption Agreement (First Northwest Bancorp), Savings and Investment Plan Document (Sterling Chemicals Inc), Defined Contribution Plan (Athens Bancshares Corp)