A client had me re-run a contribuiton calculation for them yesterday, and as a result, they fail the ADP test by 0.01%. This causes two HCEs to each get a refund of $3 (plus earnings, of course). Does anyone know if there is a deminimus amount for a refund, like under $10 or something? I told the client I would look into that , otherwise these two guys will get a refund check and can go to Wendys for lunch one day.

I did post this in the 401(k) forum as well. Any help is appreciated.