Common use of Special Rules Relating To The Application Of The ACP Test Clause in Contracts

Special Rules Relating To The Application Of The ACP Test. A Participant is a Highly Compensated Employee for a particular Plan Year if he or she meets the definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a Non-Highly Compensated Employee for a particular Plan Year if he or she does not meet the definition of a Highly Compensated Employee in effect for that Plan Year.