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Operational error correction timeline


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I have a plan that has an operational failure under 401(a)(17). The error occurred in the 2009 plan year. What is the latest date that they can correct using the account reduction method? I know generally for a failed ADP/ACP test, we advise our clients to either refund or forfeit the excess by the end of the following plan year. We typically require a one-to-one correction after that time.

I am looking for some written documentation that specifies the timeline for making corrections. I haven't been able to find anything definitive in EPCRS. Any help would be appreciated.

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