Incorrect match included in ACP test?

[CLM65]

A payroll company didn't limit the comp of an HCE to $260,000 when calculating the match for the plan. I understand the excess match gets forfeited, but is it included in the ACP test first?

I stepped into the way-back machine and remember learning long ago that 402(g) excess contributions by HCE's get included in the ADP, but can't find any similar information on the ACP test.

Any guidance is appreciated

I realize now, I should have posted this in Plan Defects. The link there (http://benefitslink.com/m/qa.cgi?db=qa_plan_defects&n=122) only seems to speak to ineligible employees. Someone else asked this question, but only got that link as a response.

Thanks.

[Tom Poje]

as you pointed out, the only thing in the regs that speaks of excess being included in the test pertains to HCES and excess deferrals.

since the individual was not entitled to the match I would not include it in testing. It is simply a mistake in fact.

[CLM65]

Thank you, Tom.