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ASPPA Q&A Question 2014 - Anyone hear the discussion?
austin3515 reacted to John Feldt ERPA CPC QPA for a topic
Perhaps the plan document could be written to say that if the plan intends to utilize the safe harbor top-heavy exemption, that any allocation of forfeitures would be applied as an ACP-free discretionary match following all the rules that apply for an ACP-free discretionary match. And the basic plan document could say that this allocation could be applied regardless of whether or not the adoption agreement itself even provides for such a match.1 point -
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