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Posted

We have a plan that failed the ADP test. Corrective distributions have been done and everything is wrapped up at this point. Now, we hear from one of the participants (an NHCE) and he's telling us that he exceeded the 402(g) limit for the year, due to the fact that he switched companies and did not track the fact that he exceeded the yearly $17,500 deferral limit. Now, we have to do an excess deferral distribution for him and forfeit the match for that portion of the deferrals. Question: how does this affect testing? Does it reduce his ADR/ACR?

Posted

Unfortunately, I am afraid yes and yes it does change is ADR/ACR, unless someone can think of a way to keep it in there.

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