QACA Compensation testing

[Guest Pension Girl]

QACA is supposed to use a 414(s) safe harbor definition, but what if certain items such as bonuses are excluded and comp ratio test is passed, then this is ok because it satisfies 414(s). However lets say comp ratio test is failed, does this mean plan has to file under EPCRS or can you correct by making up contributions using a definition of comp that satisfies 414(s) - ie adding back in the bonuses?

[PensionPro]

Here is one pertinent discussion:

http://benefitslink.com/boards/index.php?showtopic=40976

[Guest Pension Girl]

So if a QACA safe harbor match passed the comp ratio test then this definition of comp is ok. If it fails, then you can do make up contributions generally? Does anyone disagree?