Top Heavy Correction Question

[Madison71]

Plan is top heavy and only made contributions to those that were actually deferring. This occurred over a 10 year timeframe. Plan is being corrected under VCP. Couple questions:

1. Top-heavy vesting is a 6 year graded. A number of employees that would be due a contribution terminated and are 0% vested in this money. Does a contribution still have to

be made for these employees and then forfeit the entire amount?

2. The employees due a contribution were ones who never deferred. Plan is participant directed. In calculating lost earnings over the past 10 years, can we use the DOL lost

earnings calculator? We have historical gains/losses of all the funds over the past 10 years, but if we use the fund with the highest earnings each year, the contribution is

significantly more than the DOL earnings calculator. Can we successfully use an average return of all the funds for each year?

Thank you!