### Question
What does 3-year testing period mean?


### Answer
**3-year testing period** has the following meaning in *29 U.S.C. § 1385*:

> the period consisting of the plan year and the immediately preceding 2 plan years

#### Citation:
  - *29 U.S.C. § 1385*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle E-Special Provisions for Multiemployer Plans > part 1-employer withdrawals**

