The development of the computer had a major impact on the methods used to design and create technical drawings, making manual drawing almost obsolete, and opening up new possibilities of form using organic shapes and complex geometry.
CMS requires CGCAHPS data collection for medical practices with over 100 eligible professionals under one tax identification number who are submitting PQRS through the GPRO web interface and will start voluntary participation for groups with at least 25 eligible professionals in 2015.
Both of these corrective contributions are always 100% vested and follow the same distribution requirements as employee deferrals. The contributions must be made by the last day of the plan year following the ADP/ACP testing failure, and cannot be paid with forfeitures. Generally, QNECs are treated as employee deferrals and are used to satisfy the ADP testing requirements, while QMACs are used to satisfy ACP requirements.