ADP/ACP Not Corrected within 12 months

[justatester]

We completed the 2014 ADP/ACP test in March 2015. ROEs were processed and ATM was forfeited. It turns out the client funded a match true up in June 2105. This was never included in the testing.

We had 4 HCEs who had ATM due to the ADP failure and they also received the match true up contribution. Including this true up in the 2014 Test results additional ATM needing to be forfeited.

Generally, if the plan is not fully corrected within 12 months of the plan year, you are not longer able to apply the otherwise excludable option and test those with less than 1 YOS/Under 21 separately.

Since only additional match needs to be forfeited and no distribution needs to be made, can we still apply the OE option? Or is the plan not considered fully corrected since the money is still in the individual participants account and therefore the OE option is off the table?