A payroll company didn't limit the comp of an HCE to $260,000 when calculating the match for the plan. I understand the excess match gets forfeited, but is it included in the ACP test first?
I stepped into the way-back machine and remember learning long ago that 402(g) excess contributions by HCE's get included in the ADP, but can't find any similar information on the ACP test.
Any guidance is appreciated
I realize now, I should have posted this in Plan Defects. The link there (http://benefitslink.com/m/qa.cgi?db=qa_plan_defects&n=122) only seems to speak to ineligible employees. Someone else asked this question, but only got that link as a response.
Thanks.