Correction of Excess Match

[Guest dstran]

Have a client who has discovered the compensation has not been limited in their payroll system for purposes of calculating the match, therefore some of the HCEs have received too much match and the TPA did not catch this violation during testing process. How far back do they need to go to see when the problem started and what is the method of correction for prior years. There are a couple of HCEs who have left and since took a distribution. Also the match formula in the document is reflected as discretionary. thanks!

[Kirk Maldonado]

This is dealth with in Rev. Proc. 2003-44.