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EPCRS correction


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Guest JPIngold
Posted

Taking over a plan and notice they failed the ADP test in 2010 and 2011 and did not forfeit the associated match for the deferrals refunded. In looking through Rev Proc 2013-12, I don't see anything directly related to such a failure (but tax season fatigue could be causing me to overlook something obvious). Has anyone tried anything other than forfeiting the monies at this point (and related earnings)?

Guest JPIngold
Posted

I agree --- I couldn't think of anything that would satisfy 401(a)(4) since the affected participants were obviously HCE's. I just know there are some bright and creative minds out there and coming off a 1,600 hour tax season, my mind is spent! Thanks.

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