REFUNDS FOR ADP FAILURE

[JKW]

I have a plan that failed their 2010 ADP test but did not process their refunds until shortly after March 15th. I know they need to file a form 5330. On the 5330 is it line schedule H where I put in the dollar amount of the excess? Also do I include the earnings that were applied too or just the excess contributions? Thanks in advance.

[Lou S.]

Schedule H is correct.

You report the excess amounts prior to earnings.