Gap Earnings

[justatester]

Question: If a plan fails the 2006 NDT test and GAP earnings were not calculated, what is the appropriate action to take to "fix" the GAP earnings piece? Can they simply distribute the additional "earnings"? Or since we are beyond the 12 month 'correction' period, was/is the test not consider "fully corrected" and now must the plan correct under EPCRS-which then means you can not apply the "otherwise" excludable rule and do a one-to-one qnec?

Any help/thoughts would be greatly appreciated.