Applicable limitations when testing changes from current year testing to prior year testing: The ADP for the prior plan year shall be determined taking into account only: # elective contributions for nonhighly compensated employees that were taken into account for purposes of the ADP test in the prior plan year under the current plan year testing method and # qualified nonelective contributions not previously taken into account under either the ADP or ACP test.

Applicable limitations when testing changes from current year testing to prior year testing: The ACP for the prior plan year shall be determined taking into account only: # employee contributions for nonhighly compensated employees made for the prior plan year, # matching contributions for nonhighly compensated employees that were taken into account for purposes of the ACP test in the prior plan year under the current plan year testing method, and # qualified nonelective contributions not previously taken into account under either the ADP or ACP test.