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Has anyone ever looked at how a QNEC that is figured wrong can be corrected? Here is the scenario: In 2016 the plan administrator did not include all applicable Plan Comp in compensation for implementing match and employee deferrals. In accordance with EPCRS principles, a 25% QNEC was made to the plan on behalf of eligible participants. The Plan is a Safe Harbor Match - 100% of the first 3% of compensation and 50% of the next 2% of comp. Under Rev. Proc. 2016-51, Appendix B §2.02(1)(b), Example 6, the QNEC should be limited by any amount that would exceed the 402(g) limit, taking into account the entire missed deferral opportunity, not just the 25 (or, if applicable, 50%) QNEC for the missed deferral opportunity. The QNEC was not properly limited, and a handful of participants have QNECs that, if the entire missed deferral were taken into account, would cause an excess 402(g) contribution. The QNECs were deposited in August of 2017. The TPA wanted to treat as excess 402(g) deferrals. However, the actual dollar amounts contributed to the plan were not in excess of 402(g). Rather, the QNECs were not figured correctly. Does anyone know the fix? Can the excess QNECs be forfeited and allocated to a suspense account to offset future contributions. Under the exact definition, of "Excess Allocation," I am not sure this qualifies, since it was "an amount made pursuant to a correction method provided under this revenue procedure for a different Qualification Failure,"and thus not an "Excess Amount" under the EPCRS definition. Or maybe it is, because the actual amounts were not limited in accordance with EPCRS.