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?
