Current year testing method. Notwithstanding the foregoing, if the current year testing method is elected in the Adoption Agreement, or if no election is made in the Adoption Agreement, and for any Plan Year for which the Employer has either reser ved the right to make a nonelective "ADP test safe harbor contribution" pursuant to Section 12.8 or amended the Plan to make an "ADP test safe harbor contribution," the ADP tests in (a)(1) and (a)(2) above shall be applied by comparing the current Plan Year's ADP for Participants who are "HCEs" with the current Plan Year's ADP (rather than the prior Plan Year's ADP) for Participants who are "NHCEs" for the current Plan Year. Once made, the Employer can elect prior year testing for a Plan Year only if the Plan has used current year testing for each of the preceding 5 Plan Years (or if lesser, the number of Plan Years the Plan has been in existence) or if, as a result of a merger or acquisition described in Code §410(b)(6)(C)(i), the Employer maintains both a plan using prior yea r testing and a plan using current year testing and the change is made within the transition period described in Code §410(b)(6)(C)(ii).

Current year testing method. Notwithstanding the preceding, if the current year testing method is elected in the Adoption Agreement or if no election is made in the Adoption Agreement, and for any Plan Year for which the Employer has either reserved the right to make a nonelective "ADP test safe harbor contribution" pursuant to Section 12.8 or amended the Plan to make an "ADP test safe harbor contribution," the ACP tests in (a)(1) and (a)(2) above shall be applied by comparing the current Plan Year's ACP for Participants who are "HCEs" with the current Plan Year's ACP (rather than the prior Plan Year's ACP) for Participants who are "NHCEs" for the current Plan Year. Once made, the Employer can elect prior year testing for a Plan Year only if the Plan has used current year testing for each of the preceding 5 Plan Years (or if lesser, the number of Plan Years the Plan has been in existence) or if, as a result of a merger or acquisition described in Code §410(b)(6)(C)(i), the Employer maintains both a plan using prior yea r testing and a plan using current year testing and the change is made within the transition period described in Code §410(b)(6)(C)(ii).

In place of the prior year testing method described above, if so elected by the employer and adopted in Section 3.4(a), the ADP tests in (i) and (ii) will be applied by comparing the current plan year's ADP for participants who are highly compensated employees with the current plan year's ADP for participants who are nonhighly compensated employees. In the alternative, the plan may satisfy the ADP test requirements by meeting the ADP test safe harbor requirements as described in [Section 5.5(f)]. Election of this method shall be treated as an election to use the current year testing method. Once the current year testing method election has been made, the employer can elect prior year testing for a plan year only if the plan has used current year testing for each of the preceding 5 plan years (or if lesser, the number of plan years the plan has been in existence) or if, as a result of a merger or acquisition described in Code section 410(b)(6)(c)(i), the employer maintains both a plan using prior year testing and a plan using current year testing and the change is made within the transition period described in [section 410(b)(6)(c)(ii)]. Such elections shall be reflected in Section 3.4(a).

In place of the prior year testing method described above, if so elected by the employer and adopted in [Section 3.4(a)], the ADP tests in (i) and (ii) will be applied by comparing the current plan year's ADP for participants who are highly compensated employees with the current plan year's ADP for participants who are nonhighly compensated employees. In the alternative, the plan may satisfy the ADP test requirements by meeting the ADP test safe harbor requirements as described in [Section 5.5(f)]. Election of this method shall be treated as an election to use the current year testing method. Once the current year testing method election has been made, the employer can elect prior year testing for a plan year only if the plan has used current year testing for each of the preceding