"Perhaps you ran the numbers and realized you are almost certainly going to fail your ADP or ACP test. Maybe you're going over paperwork and you notice ... an employee who was eligible for contribution to your company's 401(k) wasn't notified or given the opportunity.... Making a QNEC or QMAC can help you solve it (hopefully before any major damage is done). [This article describes] exactly what QNECs/QMACs are, how they can help (or are necessary), how to go about calculating and making a QNEC/QMAC, and all the important specifics, rules, deadlines, and details you need to know."  MORE >>