Return of 403b employee deferral??

[dmb]

We are reviewing a 403b plan that has a service based employer base contribution.  The plan year ending 6/30/18 fails NDT due to the HCEs basically maxing out on their 403b deferrals and the NHCEs not deferring very much.  So the NDT failure is with the average benefits test.  If it's possible, the least costly solution would be returning a portion of the HCE 403b deferrals.  Is that possible and more importantly, within the rules??  Thanks.

[CuseFan]

So this is general rate group testing of a non-elective employer contribution, and not ACP testing of a match? Either way, you have no basis to return HCE deferrals. If it's the former, you have to increase contributions for NHCEs to pass. If it's the latter, then correction is a refund of excess/failing HCE match. 

[PensionPro]

hope you realize 403(b) deferrals are not incl in ABPT.