FAQ 152: ADP--ATM not being calculated on all HCEs as expected

Problem: Attached is a plan which uses prior year testing. We think that HCE 1 should have ATM calculated. The system is calculating the correct amount for all others, so we are not sure why this employee is not included in those forfeitures.

Solution: Review the Source 3 specs and click on the "Show Match Fmla" button. For some reason, there are multiple sources checked as being included in the match calculation (e.g. Safe Harbor). Those totals (deferral + safe harbor) create a high basis, causing the calculation to reflect no ATM. Uncheck those sources that are not actually matched, and you should see the ATM being calculated. If, on the other hand, there were sources in addition to deferral that should be matched per the document, then it would be correct to check those sources here.