Question: Based on the plan's census data, Pauline has identified employees eligible to receive a matching contribution, identified HCEs and NHCEs, and determined the matching rates

Based on the plan's census data, Pauline has identified employees eligible to receive a matching contribution, identified HCEs and NHCEs, and determined the matching rates based on plan compensation and deferral rates. She is comparing the matching rates of HCEs to the matching rates of NHCEs. Pauline is performing which test?
ADP test
ACP test
Coverage test
Top-heavy test
 Based on the plan's census data, Pauline has identified employees eligible

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