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Could it be that the truth is in this typo?

I know what is going on here. The Plan is unprofitable and they actually hope you will leave.

Could it be that the truth is in this typo? Assess. Lol

Yes. For my stacked match plans I calculate the exact percentage for the fixed match and simply amend year by year as needed. Amending each year is just one of the many challenges/costs associated with maxing-out owners under a match arrangement. You avoid the costs of a profit sharing approach, but you certainly pay for it with complexity. Risky too. You should see what happens when the new guy down in shipping & receiving actually reads the safe harbor notice, raises his deferrals & convinces the other NHCE's in the break room to follow suit on Dec 15--That gets expensive real quick.