Employee benefit percentage field: This parameter identifies the database field containing, for each employee, the employee benefit percentage. This field must not be blank.

Employees in testing group: The testing group for the average benefit percentage test may differ from the set of “employees of the employer” for ratio percentage and nondiscriminatory classification tests. If overrides are provided, any employees not found in the database will be treated as having an employee benefit percentage equal to zero. See §1.410(b)-5(d)(3) and §1.410(b)-7(e) of IRS regulations.

Excludable employees in database: This selection expression is used only for the average benefit percentage test. The “Excludable employees in database” parameter of the Basic Data topic does not affect the average benefit percentage test in any way.

Multiplicative load for the pass mark: Single day “snapshot” testing may require increasing the pass mark in the presence of certain plan provisions. See IRS Revenue Procedure 93-42.