If you use a 2 year service requirement for entry into a safe harbor 401(k) Profit Sharing plan in which you are using the nonelective contribution rather than the matching contribution to satisfy the safe harbor, do you have to 100% vest both the nonelective contribution and any profit share contributions or just the nonelective contribution?

If your eligibility for the Profit Sharing Contribution is two years, it has to be 100% vested as well.

I agree. However, please note that even with a 2-year eligibility requirement, the participants will be able to make salary deferrals to the Safe Harbor 401(k) plan after only 12 months. The participants will also receive the nonelective contribution after 12 months. Only the profit-sharing portion can be subject to the two year requirement.