415 testing

[Guest mkelly]

Facts:

Plan Year 7/1/01 to 6/30/02

Limitation year is calendar

When doing the 2001 (1/1/01 to 12/31/01) 415 testing, there were excess annual additions...distributed from after tax source.

Do we account for these excess annual additions in the 7/1/01 to 6/30/02 ACP testing?

[Tom Poje]

they are excluded from testing.

(The reason for the return is not due to test failure - the reason for the return is a violation of something the employee wasn't entitled to at all.)