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  1. Participant leaves company mid year and joins new company. Contributes 18k in first plan and 10k in new plan. They are not catch-up eligible. They receive match in both plans. First plan balance rolled out to IRA. When they contact the TPA to request the excess 402g refund, do they get to keep the match attributed to their excess deferral in the new plan or does the match have to leave their account (forfeited)?
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