Does anyone know of a good article or general outline on the issues to consider when there are multiple testing failures (for example: someone has deferred in excess of the plan's limit which will be corrected through APRSC, there is a 402(g) excess, a 415 excess, there is hanging match, ADP and ACP fail and when corrected, multiple use fails)? The solution of multiple test failures is probably way too broad a topic, but I was hoping someone knew of a good article which discussed the issues, including what is required by regs and what is document-specific.