3-year testing period
(1) (A) There is a 70-percent contribution decline for any plan year if during each plan year in the 3-year testing period the employer’s contribution base units do not exceed 30 percent of the employer’s contribution base units for the high base year. (B) For purposes of subparagraph (A)— (i) The term “3-year testing period” means the period consisting of the plan year and the immediately preceding 2 plan years. (ii) The number of contribution base units for the high base year is the average number of such units for the 2 plan years for which the employer’s contribution base units were the highest within the 5 plan years immediately preceding the beginning of the 3-year testing period.
29 USC § 1385(b)(1)
None identified, default scope is assumed to be the parent (part 1) of this section.