Question: Based on the plan's census data, Kent has identified employees eligible to defer, identified HCEs and NHCEs, and determined the deferral rates based on plan
Based on the plan's census data, Kent has identified employees eligible to defer, identified HCEs and NHCEs, and determined the deferral rates based on plan compensation. He is comparing the deferral rates of HCEs to the deferral rates of NHCEs. Kent is performing which test?
ADP test
ACP test
Coverage test
Topheavy test
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