An Employer Sponsors Two Plans: Plan a for Division a and Plan

Multiple Choice

An employer sponsors two plans: Plan A for Division A and Plan B for Division BPlan A eligibility: 12 months of service Plan B eligibility: 6 months of service All employees are eligible to participate on the 1/1 or 7/1 coincident with or following the completion of eligibility requirements. Plans A and B require 1,000 hours of service to benefit in the plan (however, eligibility is determined on an elapsed time basis) . Otherwise excludable employees are not tested separately.No employee is in more than one plan and none are collectively bargained. The plan sponsor does not aggregate Plans A and B for purposes of the coverage requirement of IRC section 410(b) . Data for all employees during 2011:Number of Date of Hours End ofemployees hire worked Division year status 20 1/1/2010 2,000 A active HCE40 1/1/2010 2,000 A active NHCE 5 1/1/2010 250 A terminated NHCE10 1/1/2010 2,000 B active HCE25 1/1/2010 2,000 B active NHCE15 9/1/2010 2,000 B active NHCE10 1/1/2010 250 B terminated NHCEIn what range is the ratio percentage for Plan A for the 2011 plan year?

A) Less than 72.00%
B) 72.00% but less than 79.00%
C) 79.00% but less than 86.00%
D) 86.00% but less than 93.00%
E) 93.00% or more