I understand that a safe harbor 401(k) that has only deferrals and safe harbor match is deemed to be not top heavy. Does that mean that the document can not permit discretionary profit sharing contributions?

Let’s say a safe harbor 401(k) plan using the basic matching formula also permits discretionary profit sharing contribution, but the employer does not choose to make a ps contribution for a plan year…would that be deemed not top heavy since no ps contribution is being contributed?

Thanks.

My recollection is that any allocations (including forfeiture allocations) besides the safe harbor contributions that are actually made will be subject the plan to the top heavy rules, however merely having the provision in the plan does not.