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A plan that is exempt from ADP testing incorrectly issued ADP refunds for the 2007 and 2008 plan years.

They are contacting the HCE's and asking them to return the funds to the plan as after-tax monies.

One of the HCE's took a distribution and rolled his funds over.

Any idea what the plan sponsor should do in this situation? I can't imagine the refunds should come back to the plan as after tax and then distributed.

Thoughts?

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