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We have a client who failed the ADP test in 2008. The correction distribution was calculated at the end of 2009 and, as we understand it, the amounts were taken out of the trust in 2009 and the checks are dated in 2009. However, the checks were not mailed to the recipients until 2010. My question then is, has the plan satisfied the requirement that distributions be made within 12 months of the ADP failure?

Any guidance you could give on this matter would be much appreciated. Thanks.

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