I work for a TPA firm that just accepted a client who has a 403(b) plan and appointed me as the administrator. Since I am unfamiliar with the administration of 403(b) plans, being predominantly a 401(k) administrator, I'm unfamiliar with the rules governing 403(b) plans and could use some help. The client runs a private school. The plan is governed by two (2) separate plan documents, the first for the TDA portion (employee contributions) and the second for the employer contributions. The employer matches 100% of deferrals up to 5% of pay. My understanding from reading the latest version of the 403(b) answer book is that an ADP test does not need to be performed, but an ACP test does need to be performed. Am I correct in my understanding? Thank you for help.