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Posted

Currently any match on an excess contribution must be forfeited

How would that work in a Roth 401k plan where the test fails and Roth 401k amountis to be refunded.

Assume plan matches Roth 401k

Posted

You would want to forfeit the match on Roth for the same reason. If not, you run the risk (probability) of a discriminatory rate of match. No Roth amendments have been doen yet, but it should be universal that Roth ECs should be treated the same as pre-tax ECs.

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