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401(k) Plan - deferrals only. Doctor (HCE) plus 2 NHCEs. Doctor deferred $12000 and neither NHCE deferred. In Relius, when I run the ADP test for corrections and use the "statutory exclusions", Relius gives me a QNEC amount for the one NHCE who has been there awhile. If I don't use the statutory exclusions, then a QNEC is computed for both NHCEs. I know this is stating the obvious, but because over the years I have learned to be skeptical of software sometimes...is this ok? Is it acceptable for the Dr. to give just a QNEC to the one NHCE and pass the ADP tests utilizing the statutory exclusions? It makes quite a $ difference in the required QNEC amount. Thanks in advance for all replies.

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