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going forward (e.g. for 2019), if the only contributions are deferrals and safe harbors then if the card isn't good enough, then the Code 416(g)(4)(H) can be used (H) Cash or deferred arrangements using alternative methods of meeting nondiscrimination requirementsThe term “top-heavy plan” shall not include a plan which consists solely of— (i) a cash or deferred arrangement which meets the requirements of section 401(k)(12) or 401(k)(13), and (ii) matching contributions with respect to which the requirements of section 401(m)(11) or 401(m)(12) are met.

if it helps... 1.401(k)-2(a)(1)(I)(A) the ADP test for the eligible HCE....eligible NHCE and 1.401(k)(6) eligible employee means an employee who is directly eligible or indirectly eligible to make a deferred election. so if the person quit before the effective date to defer he is not eligible directly or indirectly to defer.

Being a CPA does not eliminate the possibility of also being an idiot!

Thank you very much for the correction and clarification.