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Use QNEC allocated under one-to-one correction to offset top heavy allocation?


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We have a failed 2023 ADP test that was not corrected timely. We are now correcting under ECPRS using the one-to-one correction method. Plan is also Top heavy for 2023.
QNEC allocated under one-to-one correction can be used to off-set top heavy minimum allocation? 

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