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Employer missed the SH match for several employees in 2020.  Most of the other employees were ok.

It is a payroll-based SH Match, and therefore, the contribution must be made no later than the end of the quarter following the quarter in which the deferrals were taken.

Did they just blow the SH protection for both ADP/ACP tests and Top Heavy?

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

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