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Under Appendix A.05(8) of EPCRS, if we correct timely within the 9-1/2 months, it says we are not required to make QNECs.  Are we nonetheless required to calculate earnings on what would have been the QNECs but for the relief in .05(8)?  I seem to read EPCRS as saying you have to make up lost matches, and adjust that earnings, but I don't see that you have to make any corrective contribution for the missed deferral opportunity: not the principal and not any earnings.  Is that correct? 

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