Bottom Up QNEC

[Vlad401k]

I have a general question about Bottom Up QNECs. Does the employer have to give the QNEC to the lowest paid employees first or can the employer pick and choose the employees that receive the QNEC?

 

Thanks,

[Kevin C]

The QNEC gets allocated the way the plan document says it is allocated.  That will probably vary based on the document provider.