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Ind. rate grp flexibility


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cross-tested plan with individual rate groups requires 1000 hours and last day for contribution.  With the individual rate group classification, is it fine to allocate employer contribution (above and beyond top heavy and gateway minimums) to someone who did not make 1000 hrs but still employed on last day?  This is a situation of a generous business owner who does not want to leave a part-timer out of the PS contribution.

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