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How are APRSC (or SCP) employer correcting contributions to make up fo


John A

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How is ADP/ACP testing done after an APRSC correction in which the plan sponsor made correcting contributions for missed deferrals and match? Are the correcting contributions for missed deferrals treated as QNECs and the correcting contributions for match treated as QMACs? Is interest included in the correcting contributions ignored for purposes of the ADP and ACP tests?

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