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Probably not. There is a forfeiture provision relating to the New York State and Local Retirement Systems. It relates to members convicted of a felony related to their public service. However, it applies only to those who joined the New York State and Local Retirement Systems after November 13, 2011. Cuomo would have been a member long before that.

After tax is tested under ACP and ACP only. So in the example above, the ACP test fails completely. Although salary deferrals (including Roth deferrals) are tested in the Average Benefits Test, I don't think voluntary after-tax contributions are part of the ABT. I am not sure if they are taken into account to determine the allocation percentage to Key EEs for Top Heavy purposes like deferrals are. It's been a LONG time since I've dealt with voluntary after tax contributions in a 401(k) plan other than legacy contributions that are being distributed.

I think that's not how the ACP test works.