bottom up qnec

[Guest youngt]

Does anyone have language for bottom up qnecs that they have submitted to IRS and gotten approval for.

I see plenty of language in plans that say a qnec(or qmac) will be made to a plan in an amount sufficient to pass the test. I'm concerned that this language is very loose language for doing a qnec that only goes to, for example, 1 person in the nhce group.

Any thoughts out there???- THANKS