Facts:

1. Plan already tested ADP/ACP for 2001 plan year.
2. Plan already experienced substantial ACP failure with significant refunds/forfeitures.
3. Sponsor has subsequently uncovered multiple lost deferrals, and adjusted accordingly with applicable match and gains/losses.

Question:

Does the Plan require re-testing under EPCRS or otherwise? Or, should the adjusted contributions (w/applicable match amounts) be tested in 2002?

This one goes back a little ways, but you might look at Q & A 38-Q & A 41 (Q and A for Plan Defects) Correctiing improper return of Excess Contributions