Are SARSEP excess contributions calculated the same as 401(k)?

[Lori H]

a SARSEP fails adp test, are refunds to HCE's determined using same method as a 401(k)? First step, you reduce each HCE ADP until it passes the 1.25 spread of NHCE starting with HCE with the highest ADP, then determine excess contribution then allocate excess first to the HCE with the highest deferral amount and reduce down accordingly?

[Gary Lesser]

No. The plan document provides special rules and notice requirements for each of the three types of elective excess contributions.