justatester Posted February 12, 2014 Posted February 12, 2014 I have a plan that has a portion of their match as a QMAC. We typically "reverse borrow" a portion into the ADP test to improve the results. In the past we only "borrow" a portion that does not cause the ACP test to fail. Is this a requirement? Or can we borrow more then Shift back a portion of deferrals to allow the ACP portion to pass.
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