Question ID: $1249864$

The actual deferral percentage $($ADP$)$ test is a special nondiscrimination test that must be met by a traditional Section $401($k$)$ plan. What is the maximum allowable deferral percentage for the highly compensated employees $($HCEs$)$ group under this test, if the non$-$highly compensated employees' ADP is $10\%?$

A$)$

$7\%$

B$)$

$12\mathrm{.}5\%$

C$)$

$10\%$

D$)$

$20\%$