For purposes of the law, an excess attributable to the failure of the ACP test is...

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For purposes of the law, an excess attributable to the failure of the ACP test is called an A excess distribution. B excess deferral. C excess aggregate contribution. (D) excess contribution. For purposes of the law, an excess attributable to the failure of the ACP test is called an A excess distribution. B excess deferral. C excess aggregate contribution. (D) excess contribution.