Jill

Thanks! I thought it was too late to add the SHNE retroactively for 2020. I will check it out.

Owner only 401(k) plan with a match formula of 100% on the first 3% contributed. The owner hires an employee who becomes eligible for the plan 1/1/19 but doesn't offer him participation in the plan. The owner corrects for the lost deferral opportunity through 10/31/20 and the employee chooses to defer 5% effective 11/1/20. Normally, the ADP test is done by disregarding the improperly excluded employees so 2019 ADP Testing should be all set. Why type of ADP Test should be done for 2020?