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An Employer improperly excluded several eligible employees from their 401(k) Plan for part of the year. The employer self corrects and contributes QNEC's for these employees. Should these QNEC's be included in the ADP/ACP testing? If so, do you include the whole QNEC or just the part that was for the missed contribution, and not the 'missed earnings'?

Thanks for any input.

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