What are ADP/ACP Tests?

The ADP (Actual Deferral Percentage) and ACP (Actual Contribution Percentage) tests compare the average of salary deferral and employer match percentages for highly compensated employees (HCE) to the average of salary deferral and employer match percentages for non-highly compensated employees (NHCE). HCE's include anyone who owns more than 5% of the company, the spouse, children, parents and grandparents of a 5% owner, or anyone who received more than $100,000 (indexed) in gross compensation from the employer in the previous year. There is no minimum income required for a 5% owner or family member to be classified as an HCE.

For example, they could earn only $1,000 and still be classified as an HCE. To perform the ADP test, a salary deferral percentage is calculated for every eligible employee. The numerator is the amount of salary deferred by the employee.

The denominator is the employee's pay before salary deferral. The employees are then grouped into HCE's and NHCE's. The ...

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