Client allocated a match contribution to a participant is excess of the match formula. The excess match amount is less than $250 and does not cause the participant to exceed a statutory limit. If the plan chooses not to forfeit the excess match contribution, does the excess match have to be included in the ACP test? EPCRS makes it clear that if the excess contribution is forfeited it is not included in ACP testing. However, does the free pass not to forfeit de minimis amount, give a free pass not to test de minimis amounts?
