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QMAC Question


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Posted

I have a plan that is looking to pass the ADP test and want to classify some of the match as a QMAC, and thus test up to $400 of the match as a QMAC for each eligible NHCE in the ADP test. At the same time, they do not want to move the HC's $400 to the ADP test and leave that in the ACP. Can they do this?

Posted

If what you are talking about is merely recharacterizing a portion of the existing match, then my research tells me that you can't do it unless there are no HCE's that received a matching contribution for the year in question. Essentially, you end up with a benefits, rights and features violation because the regular match that you have left after you move your $400 per capita to QMAC no longer satisfies the definition of a non-discriminatory match.

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