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terric
Can you include a QNEC in the 410(b) test (i.e. - 410(b) test on the profit sharing contribution is failing - ADP test fails also - employer puts in a QNEC to pass the ADP).

Thank you for your help.
Tom Poje
410b is coverage - how many nhces get something compared to how much hces get something.
the amount is not important
a QNEC is a nonelective, and so is included in the coverage for nonelctives

if you are actually talking about nondiscrimination [a(4) testing] the plan must pass a(4) both with and without QNECs
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