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RETRO QMAC?


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We have a client that provides a 100% vested match. Both ADP and ACP are run current year. Preliminary ADP testing failing but ACP passes. We would like to consider part of the match a QMAC and include in ADP test. Can this be done retro to 01/01/04 if no hardhsips or in-service payments have been made from the match account even though the document(which can be ammended) stipluates that the matching contributions are not qualified.

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