excess contribution refund after end of the next plan year

[Guest EBC]

A plan failed the ADP test but due to delays in getting information, the refund was not made until after the end of the plan year following the failure.

Any suggestions on how to correct? APRSC? In my opinion, the operational failure is insignificant.

Thanks

[R. Butler]

Genearlly ADP/ACP failures can be self corrected. See Notice 2001-17, Appendix B for permitted correction methods.