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Say an ER failed to allocate a matching and profit sharing contribution to an EE. Would the corrective allocation be subject to earnings?

I think that it would be as Section 6.02(4) in EPCRS says that correcive allocations are adjusted for earnings.

Another argument i have to support this is that the whole purpose of a correction is to put the EE in a position to where they would be had the error not occured.

Thanks!

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