WOW.com Web Search

  1. Results from the WOW.Com Content Network
  2. 401(k) - Wikipedia

    en.wikipedia.org/wiki/401(k)

    This is known as the ADP test. When a plan fails the ADP test, it essentially has two options to come into compliance. A return of excess can be given to the HCEs to lower the HCE ADP to a passing level, or it can process a "qualified non-elective contribution" (QNEC) to some or all of the NHCEs in order to raise the NHCE ADP to a passing level.