FAQ 768: ADP--Attributable match (ATM) amounts not as expected - How is ATM calculated? Problem: How is the ATM calculating? I do not understand why one participant is getting ATM, but not others. I cannot tie to the ATM amount that is being calculated either. Solution: The actual match contributions on these participants are significantly below the formula, so the plan is not accurately matching 100% up to 4%. You can see this in their ACP percentages relative to their ADP percentages, or through our Match Verification report. If the match amount exactly matches the formula, you will get ATM numbers that you would normally expect (e.g. a 50% match would have \$500 returned on a \$1000 matched deferral return). If the match amount is too high relative to the formula, you will still get ATM numbers that you would expect, as above. The system does not adjust the ATM to return amounts that are in excess of the formula, only true ATM amounts relative to the matched deferrals. If the match amount is too low relative to the formula, you will get ATM numbers lower than you would expect. The system will return enough in ATM so that the remaining match is nondiscriminatory to the remaining deferral. For example, 50% match, \$1000 deferral return, under match by \$50, the ATM would be \$450.In your case, both Smith and Jones are under-matched, but Jones not so under-matched that all the ATM was absorbed, so she still has some ATM.Smith - Deferral remaining in plan after excess \$7703.69 (all matched deferrals per the 4% cap with comp 225k), actual match contrib \$7920, ATM only 216.31.Jones - Deferral remaining in plan after excess \$7703.69 (all matched deferrals per the 4% cap with comp 212k), actual match contrib \$7160, ATM of zero.