I have a plan that failed ACP and the client wants to contribute a QMAC to fix it (given to only those who defer). Less than half of the eligible employees deferred. I believe the disproportionate rules that apply to QNEC's also apply to QMAC's, correct? If so, then the Representative Contribution Rate would be zero, since less than half of the eligible employees received match. Does that mean that they cannot contribute a QMAC to correct the ACP Failure?