ADP

(redirected from Actual Deferral Percentage)
AcronymDefinition
ADPAdenosine diphosphate
ADPAutomatic Data Processing system
ADPAutomatic/Automated Data Processing/Processor
ADPAlcohol and Drug Program
ADPAdaptive
ADPAeroports de Paris
ADPApparel Design and Production (various schools)
ADPAutomatic Data Processing, Inc.
ADPAssociation of Directory Publishers (est. 1898; Traverse City, MI)
ADPAndorra Peseta (ISO currency code, Andorra)
ADPAdblock Plus (Internet browser feature)
ADPAutomated Data Processing (NASA)
ADPArmy Doctrine Publication (US Army)
ADPAlpha Delta Pi (sorority)
ADPApplication Development Platform
ADPAbu Dhabi Police (United Arab Emirates)
ADPAnnual Development Programme (various locations)
ADPAmerican Democracy Project (American Association of State Colleges and Universities)
ADPAccidental Damage Protection
ADPAudio Description Project (American Council of the Blind)
ADPAmerican Depositary Receipt
ADPAssociation des Directeurs de Production (French: Production Managers Association)
ADPAfrican Democratic Party
ADPAnnual Development Plan
ADPAmmonium Dihydrogen Phosphate
ADPAgricultural Development Program
ADPAmerican Doll Posse (Tori Amos song)
ADPAverage Daily Population (various organizations)
ADPAssistive Devices Program (Ontario, Canada)
ADPAmerican Degree Program (various locations)
ADPApplication Development Programming
ADPAdaptive Dynamic Programming
ADPAccess Data Page
ADPActive Directory Publishing
ADPActive Directory Programming
ADPAccess Database Project
ADPAutomated Data Processing
ADPApplication Directory Partition
ADPApplication Development Process
ADPAol Server Dynamic Pages
ADPAdvanced Development Program
ADPActual Deferral Percentage (nondiscrimination test used with SAR-SEP plans)
ADPAirport Development Program
ADPAnti-Discriminatory Practice
ADPAmerican Dental Plan
ADPAccelerated Degree Program (various schools)
ADPAgua del Pueblo (Spanish: Water of the Town; Guatemala)
ADPAlliance for Democracy and Progress (Central African Republic)
ADPAll Day Party
ADPApproved Development Programme (UK)
ADPAcheson Doyle Partners (architecture firm; New York)
ADPAnguilla Democratic Party
ADPActual Deferral Percentage Test
ADPAir Defense Plan (military)
ADPAcoustic Doppler Profiler
ADPAdministrative Data Processing
ADPAsset Development Project
ADPAdvanced Development Plan
ADPAverage Daily Participation (education)
ADPAutomated Defect Prevention (software development)
ADPArchitecture Development Process
ADPAdvanced Data Processing
ADPAcademic Development Plan (various universities)
ADPAquaculture Development Project (UN)
ADPAutomatic Document Processing
ADPApproved Degree Program
ADPAnxiety Disorders Program (various locations)
ADPAdditional Dealer Profit
ADPAudience Development Plan
ADPAssociation of Disabled Professionals (UK)
ADPAcyclic Dependencies Principle
ADPAction à Dividende Prioritaire
ADPAmici Dei Popoli
ADPAir Defense Position
ADPAcceptance Data Package
ADPAOLserver Dynamic Pages
ADPAirmen Development Plan (US Air Force)
ADPAdaptive Digital Predistortion
ADPAstrophysics Data Program
ADPAlgorithmes Distribués et Protocoles (French: Distributed Algorithms and Protocols)
ADPAccelerated Decompression Procedures (SCUBA diving)
ADPAssociation Dentaire de Provence (French: Dental Association of Provence)
ADPAlliance for Digital Progress
ADPAlliance of Divorce Professionals
ADPArea Denial to Personnel
ADPAmerican Dream Project
ADPAHERA Designated Person
ADPAcoustic Data Processor
ADPAbcar-Dic Process (French food industry supplier)
ADPApparatus Dew Point
ADPAstrobiology Drilling Program (US NASA)
ADPAbuse Disclosure Project (Minnesota)
ADPAuger Depth Profiling
ADPAir Deployment Platform
ADPAutomatic Debit Program (various locations)
ADPAir Data Probe
ADPAlternative Discipline Program
ADPAsociación Pro-Agua del Pueblo (Township Pro-Water Association, Guatemala)
ADPAlternative Disposition Plan
ADPAdoptivus (Latin: Adopted, manuscripts and codices)
ADPActive Distribution Panel
ADPApplication Distribution Protocol
ADPAcquisition Data Processor
ADPAnswerer Detection Pattern
ADPAtmospheric Downstream Plasma Etching
ADPAuxiliary Detection Processor (military radar)
ADPAdvanced Deployability Posture (STADEPS)
ADPAspect Data Processor
ADPAutomatic Deletion Procedure
ADPAutorisierter DocuWare Partner
ADPAssociation pour le Développement de la Podologie
ADPAdvanced Detection Processor
ADPAdaptive Doppler Processing
ADPAlianza Progresista Democrática (Spanish: Progressive Democratic Alliance, Equatorial Guinea)
ADPAlternativa Democrática del Pueblo (Democratic Township Alternative - political movement, Guatemala)
ADPAtmospheric Downstream Plasma Eching
ADPAllied Defense Publication
ADPAdvanced Development Proposal
ADPATO Dissemination Package
ADPArgentine Documentation Project
ADPAntenna Digital Positioner
ADPAsesoria Diseño y Programación (Spanish: Advisory Design & Programming; Guatemala)
ADPAngle Deception Protection
ADPAMRAAM Digital Processor
ADPAdvanced Development Phase
ADPAsynchronous Data Push
ADPAttitude Determination and Prediction
ADPAfghan Development Program
References in periodicals archive ?
The PPA also included safe harbor plan designs to allow plan sponsors a new way to avoid the actual deferral percentage (ADP) and actual contribution percentage (ACP) tests.
Plans If employee deferrals do not sufficiently satisfy the required actual deferral percentage (ADP) or actual contribution percentage (ACP) tests, it might force the return of excess deferrals; this, in turn, could result in taxable income to business owners or highly compensated employees.
The test requires that the average of the "actual deferral percentage" for the high earners can't exceed the average of the actual deferral percentage for the non-highly compensated employees (NHCEs) by more than a specified amount generally two percentage points.
Most of the plans available to small businesses--simplified employee pensions (SEPs), salary reduction simplified employee pensions, SIMPLE IRA plans, SIMPLE 401(k) plans, regular 401(k)s, profit-sharing plans, money purchase pension plan, Keogh plans, defined benefit plans, defined contribution plans, and employee stock ownership plans--are subject to the minimum coverage requirements, minimum vesting standards, the actual deferral percentage test, the non-discrimination requirements, and the top heavy plan requirements.
Because of the "actual deferral percentage" (ADP) nondiscrimination test described below, a Section 401(k) plan can be relatively costly and complex to administer.
Fourth, the AICPA has asked that the final regulations explicitly address whether the actual deferral percentage test of Sec.
(23.) IRC [section][section]401(a)(4), 401(a)(5), and 410(b), and in Profit Sharing Plan with cash or deferred arrangements must satisfy the Actual Deferral Percentage (ADP) and Actual Contribution Percentage (ACP) test under IRC Section 401(k) and 401(m) of the Code, respectively.
If the above test is not met, a plan will still meet the non-discrimination requirements if the actual deferral percentage for highly compensated employees does not exceed, by more than 2%, that of other eligible employees for the proceeding year and if the actual percentage of highly compensated employees for the current year is not more than twice the deferral percentage for all other employees for the previous year.
They also can trigger another unhappy turn of events: If the actual deferral percentage for 401(k) plans exceeds legal limits, the employer may have to remit the excess contribution to the employee, who may have to recognize the money as ordinary income subject to tax [IRC 401(k)(8) and IRC 4979].
The most substantial changes had to do with nondiscrimination tests that are based on either of two calculations: actual deferral percentage (ADP) or actual contribution percentage (ACP), depending on the kind of company stock plan involved.
As a businessowner or highly compensated employee with decision-making authority, you should consider a Safe Harbor 401(k) plan design if your company has any of the following characteristics: a plan that routinely fails the tests for actual deferral percentage and average contribution percentage (ADP/ACP); a large percentage of highly compensated employees; or a top-heavy plan with low participation rates.