Correction Methods for ACP Failure

[Guest lbach]

I am working for a 403(B) non-profit (ERISA) organization. and there is an ACP failure for '99 that could still be corrected though the end of 2002 by self-correction. However, when I read about self-correction, I saw that in Revenue Procedure 2001-17 only one correction method is permitted - the one found in Appendix A that seems very unfavorable. If I understand it correctly, I must now include those employees with less than one year of service, and run the ACP test that way which would warrant a huge return to highly compensated employees and a huge contribution to all non-highly compensated. Because of the huge turnover at this organization, when the ACP test is run and excludes those with one year of service only about $30,000 has to be returned, where the other way the amount is much greater. Any suggestions? Why isn't the correction method in Appendix B - allowed for 403(B) plans? That method would be so much more inexpensive?

[Guest crosseyetester]

For the first time I am working on a 403(b) ACP test. We are testing the match only. There was a failure and an amount for the one HCE must be returned to the Employer. Simple question...what is the deadline for this return?