Testing day.
Testing day. The term testing day means any day on which 1.410(b)8(a)(1) requires any plan (within the meaning of 1.414(r)8(d)(2)) of the employer actually to satisfy section 410(b) with respect to plan year that begins in the testing year. Thus, if a plan is required to satisfy section 410(b) on one day within each quarter of the plan year under the quarterly testing option of 1.410(b)8(a)(3), each of those four days is a testing day. Similarly, if a plan is required to satisfy section 410(b) on every day of the plan year under the daily testing option of 1.410(b)8(a)(2), every day of the plan year is a testing day.
The termtesting daymeans any day on which 1.410(b)8(a)(1) requires any plan (within the meaning of 1.414(r)8(d)(2)) of the employer actually to satisfy section 410(b) with respect to plan year that begins in the testing year. Thus, if a plan is required to satisfy section 410(b) on one day within each quarter of the plan year under the quarterly testing option of 1.410(b)8(a)(3), each of those four days is a testing day. Similarly, if a plan is required to satisfy section 410(b) on every day of the plan year under the daily testing option of 1.410(b)8(a)(2), every day of the plan year is a testing day.