rcline46 Posted November 22, 2005 Report Share Posted November 22, 2005 As I understand 401(k)(11)(B)(iii), if you have a Safe Harbor match in a plan for NCEs only, you cannot have ANY discretionary match which goes to HCEs only. Another consultant is telling my client that you can do the basic Safe Harbor match for NCEs only and a discretionary match for HCEs only as long as it does not exceed 4% of pay. Of course they have not yet give the code/reg cite which permits this. Is there another cite other than the one above to 'prove' you cannot do this? Or is it possible, and if so, where would I find the rules? I know that the portion of a QMAC used to satisfy ADP testing cannot again be used in ACP testing. Is there a cross reference to this in the Safe Harbor regs I am missing? Thank you. Link to comment Share on other sites More sharing options...
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