16 Seer plus VS Air Handler = 17 Seer?

[CVZ]

Would an American Standard 16 Seer 2-ton HP paired with an A/S variable speed air handler = 17+ Seer performance?

Similar question re an A/S 16 Seer 3-ton HP paired with an A/S high efficiency coil?

Tks,

[capecool]

Most of A/S high seer units were tested with a variable speed air handler.

[Swampfox]

The 2 ton, no

The 3 ton can get 17 SEER with the 4TEE3F40B1 air handler, the best coil/furnace combination listed is 16.5