402(g) violations for HCEs

[jaemmons]

If excess deferrals are corrected and refunded prior to the end of the 12-31-2002 (PYE coincides with individual fiscal years), would they be included in the ADP, avg benefits or 415 tests for 2002? My logic, although I cannot recall where I heard or read anything to support it, is telling me no, but I wanted to bounce this off anyone else who thinks otherwise.

thanks

[jaemmons]

Never mind I found my answer in Treasury Regulation 1.402(g)-1(e)(1)(ii).

[Guest RBeck]

People from Bethlehem are smarter that the average bear!