auto enroll opt out

[pmacduff]

ok so a plan has the auto enroll feature with the 90 day opt out.

Those participants who opted out within 90 days were given a return of deferrals and the match was forfeited. The contributions will show on the employees' W-2 forms and they received a refund of contributions and a 1099-R form.

End of the year arrives and ADP/ACP testing performed. Do the contributions for the auto enroll opt outs need to be excluded from the testing?

ok - found my own answer...just tired I guess!!

The contributions are excluded from the testing. The participant IS included at a 0% rate, however.

[PainPA]

Have a similar question to yours and I saw your recent post so I would value your opinion.

We have a an auto-enroll with a standard discretionary match at year end.

Should an employee who Opted Out but did not complete a form for the refund be eligible for the match?

Would it matter differently if they received the refund or not?

And if they are entitled to the match do you still provide the match (year end) to only forfeit it right after to show a trail?

Thanks for your input.