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Safe harbor match, employees excluded from match only

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You're not missing anything. You can't do that and satisfy the ACP safe harbor.  The ACP safe harbor match rules send you to the ADP SH match provisions so each NHCEs eligible to defer has to receive the SH match.  You would also have a problem with the match restriction in 1.401(m)-3(d)(4).




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There is a limited exception to the conclusion reached so far.  Those who have not attained age 21 with one year of service can be allowed (and likely must be allowed due to the universal availability rule) to make 403(b) deferrals but can be permissively disaggregated for 401(m) purposes and not allocated the safe harbor match.

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