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Posted

We have a plan that failed the ADP test for 2011. Corrective distributions were made by 12/31/2012. However, we discovered today that there was a miscalculation in the earnings portion of the corrections. Therefore one HCE needs to receive an additional $109. The other HCE actually received $3 too much. We are going to distribute the $109 immediately, but now the question is, did we fail to make the corrections within the first 12 month period. It seems very punitive to have to make a one-to-one contribution for this minor error (which would result in less than $2/participant) and it also seems a little over board to go to VCP for $109. To make matters worse, the client is moving to another TPA and this was discovered as we were reviewing the takeover files being sent. Any suggestions?

Posted

I'd just self-correct and move on.

(I would, however, adjust that $109 with earnings from when the original refund was done).

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

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