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Safe Harbor Contribution True-Up


metsfan026
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Sorry for all the questions lately!

For a Plan that does their Safe Harbor Match on a payroll-by-payroll basis, are they required to do a true-up at the end of the Plan Year for those participants who started their contribution mid-year (or for those who maxed out prior to year-end)?  Or can they put in the document that they will not do a year-end true-up?

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