Guest Rutager Posted April 25, 2007 Posted April 25, 2007 Employer fails 401(k) test for 2005 - not corrected until 2007 - being corrected by use of QNEC's as outlined in EPCRS. Plan was also top-heavy for the year - question - can the QNEC's being made to fix the failed APD test also count towards the 3% top-heavy minimum due the plan? I could find nothing in ERISA outline book which references this.
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