13. Which of the following is not an option for a plan sponsor of a 401k plan to correct the initial failure of the actual deferral percentage (ADP) or actual contribution percentage (ACP) tests?

A. Change original after-tax contributions of NHC to pre-tax contributions

B. Return necessary contributions to the highly compensated (HC)

44. Which of the following statements regarding nonqualified deferred compensation(NQDC) plans is false?

A. Allows employees to defer taxable income into the future without substantial risk of forfeiture .

B. Employers may deduct compensation above the yearly S1 million limit for top executives at a future period of time when the deferred compensation is paid.

C. Employers can discriminate in favor of executives or highly compensated employees.

D. NQDCs help increase the wage replacement ratio of higher-income earning executives.