BettyBoop83

Have a plan with an excluded class; fails coverage for the deferral and match components of the plan. The document elects fail safe language. I know that I need to provide a QNEC for deferral component to correct. To correct the match component, would that be another QNEC/QMAC or a matching contribution following the formula used to allocate to other benefiting participants? I recall that the missed deferral correction now allows for a non-QNEC/QMAC allocation to correct. I am just not sure if that is allowed for coverage failure. Can someone direct me to Regs that outline the amount of QNEC required? Also, the ADP and ACP tests are currently failing, so would the corrective contributions be considered in the ADP/ACP tests and reduce the failures?