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Search results with tag "Plan corrections"
401(k) Plan Corrections - ERISApedia
www.erisapedia.com• Traditional 401(k) plan : the missed deferral is the average ADP% of the group (HCE or NHCE) to which the employee belongs • Safe harbor 401(k) plan: t he missed deferral is the greater of: 1. 3% of plan year compensation, or 2. the maximum deferral percentage for which the employer provides a matching contribution rate that is 100% or more