This is a very valid point. The last time I worked on 4k plans I had a partner at a CPA firm that had a benefits department get on my for billing one of his client $200 for an $8 earnings correction. That $8 went most to the dr as he had the largest late deposit. The partner's point was it would have been cheaper and easier to just assume each nurse should get $10 of lost earnings and give the dr nothing and not do the work. The dr only had 3 nurses. No one really like that idea but until we get some kind of de minimis rules for these fact patterns you keep running into times the cost of computing the fix vastly exceeds the fix. I agree I would not go looking for reason to irritate a client.