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A part-time employee had slightly over 1000 hours as of 12/31/99 and should have been allowed to enter the 401(k) plan as of 1/1/00. The employee was never given the deferral election forms. The employee has since terminated employment. The plan sponsor does not make a Profit Sharing contribution but does have match that is deposited concurrently with salary deferrals. Is there any way of getting this corrected prior to doing the actual ADP testing for 2000? Or is the only proper way to do the correction to have the plan sponsor make a contribution equal to the ADP for the NHCEs for 2000 plus associated match and associated earnings on both? Either way, an APRSC would be done.

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