Re-run ADP/ACP testing after EPCRS correction?

A company failed to make matching contributions to certain former employees for the 2021 plan year. (Company thought there was an allocation requirement to be employed on last day of plan year, but there was not.) Company made corrective contributions to those former employees. Is it necessary to re-run the ACP test using the new matching contribution data? 

This could be applicable to only our Plan at this time. We were told if it was determined we were not following our Plan Compensation, we would have to rerun the ADP testing as it relates to NHCE and HCE. 

I know you mentioned ACP but giving you what we were told. We also have some of excise taxes because we were past the deadline for correction. 

Look at EPCRS Appendix A section .05(2)(g):

"(g) The methods for correcting the failures described in this section .05(2) do not apply until after the correction of other qualification failures. Thus, for example, if, in addition to the failure of excluding an eligible employee, the plan also failed the ADP or ACP test, the correction methods described in section .05(2)(b) through (f) cannot be used until after correction of the ADP or ACP test failures. For purposes of this section .05(2), in order to determine whether the plan passed the ADP or ACP test, the plan may rely on a test performed with respect to those eligible employees who were provided with the opportunity to make elective deferrals or after-tax employee contributions and receive an allocation of employer matching contributions, in accordance with the terms of the plan, and may disregard the employees who were improperly excluded."

To distill this down, the plan needed to pass the ACP test for the 2021 plan year without including the excluded employees.  If this ACP test failed, the plan would take corrective action to cure the test failure.  The plan would then calculate the corrective contributions due to the excluded employees using the contribution rates that were needed to to get a passing result for the original ACP test.  If the original ACP test did not fail, just make the contribution corrections.

To answer the question assuming the above section applies, no, do not re-run the ACP test using the new matching contribution data.