意思就是你们的401K计划，只有高薪人士，包括business owner，获利

下面的低薪员工，参与率太低了

公司的401K计划要通过很多test，大公司容易通过这样的testing

小公司中枪的可能性比较大

401(k) test failures are no fun for anyone, it requires swift action for employers and plan sponsors.

To correct plan failures, additional contributions may be required or corrective distributions would need to be made which means pre-tax savings returned requiring owners and key employees to refile their taxes… talk about a nightmare!  

放不回去了

估计得file 1040x，补税，罚款，付利息

退钱的同时应该有instruction