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When a Plan Fails the ADP or the ACP Test (PDF)
Alston & Bird LLP 
[Guidance Overview] Mar. 7, 2008 2 pages. Excerpt: We frequently speak with clients who believe that, if their 401(k) plan fails the ADP or ACP test, refunds to highly compensated employees must be issued by March 15. This is not quite true, and understanding the entire truth will lead many plan administrators to a different, better course of action. MORE >> |
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