QNECs

[Guest koolkid]

A plan fails the MUAT for 2001. The employer intends to make a QNEC to raise the NHCE ACP to remedy the situation. Can staturorily excludible employees be ignored in the QNEC calculation since they were excluded from the ADP and ACP tests?

[Tom Poje]

I don't see how if the document says that all nhces must receive a QNEC. and I doubt you have a document that says otherwise.

[Kirk Maldonado]

What about an amendment that provides for that? Assuming that there is no plan provision entitling all rank and file employees to QNECs, that might work.