"Failure to satisfy coverage testing is a disqualifying event. It is considered to be a 'demographic' failure because the Plan has operated according to its terms, and the Plan's document is fine.... The Plan document may provide a 'failsafe' provision that dictates how the employer should resolve certain types of demographic failures.... If there is no failsafe provision, however, the plan must be amended to fix the failure through use of an 11(g) amendment."  MORE >>