We are following the correction method allowed in EPCRS for the exclusion of an eligible employee. What is not addressed in EPCRS is whether you include the excluded employee in the ADP test. My basic question is –

1. Do you take the eligible employee out of the test completely?
2. Put the participant in the test with no contributions (before you calulate the NHCE ADP).?

Any thoughts would be greatly appreciated. My guess is that the answer is in a previous post but I was unable to locate one.

see appendix A .05(2)(f)
looks to me like it says you can't bring the missed person into the plan until after you have run and made corrections for ADP or ACP failures. thus you dont rerun the test with the missed ee (at least that is how I read it)