but without knowing exactly the language in the document...
if it is truly a money purchase, it should be a non elective contribution, but then you are having it dependent on whether a deferral is made, and I didn't think you could do that, even if you don't have any HCEs.
If you are a NHCE you should be able to receive a nonelective even if you don't defer.
or at least I thought that was how it worked.
years ago we had a plan and the census file indicated the one guy died, so following terms of the document we gave him a contribution.
then they call and ask "why?", and pointed to the portion of the document that says if you die you receive a contribution.
The response was "But does it matter if he committed suicide?"