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I had a mistake in my spreadsheet. Thanks for pointing it out. If I get a chance, I'll edit my long post so that it properly reflects the maximum of $18,587.

First. I am not an attorney nor am I giving legal advice. It is my understanding, enrolled or not, paid or not, an individual knowingly preparing a false return may be violating federal law and subject to federal prosecution and ensuing penalties. A very experience and pragmatic seasoned actuary told me many times do not make the client's problem your problem.

QRP allocation has nothing to do with deduction only for 415c limit unless you are combining deductible contribution with QRP This is easy if you have no rank and file employees since testing might be an issue.

I will take a shot at this Assume not age 50. 100k net schedule, could be even lower, say 68k before 1/2 self employment adjustment. 43k non deductible QRP allocation as profit sharing plus 15k as deductible 401k deferral. Total is 58k which is the 415c limit for DC plans. Done.

It was the weekend--I never work the weekend. Means your workload is too much if you have to work on a Saturday!

Yes. But when a new employee is hired, the new employee will need a top heavy contribution because the plan is top heavy. Talk about a time sucking plan.

The plan does not lose the top heavy exemption unless any contributions other than deferrals or safe harbor contributions are actually made for the plan year. For example, a plan can permit profit sharing contributions, but if none are actually made, it can still use the top heavy exemption. In your case, if no after-tax contributions are made for a given year, then the top heavy minimum would not apply.

If an employee moves from an eligible classification to an ineligible classification, for example from division A to division B, they may be excluded prospectively. Check the plan document, as it should explain what happens when an employee moves from eligible to ineligible classification. For service-based participation conditions, the maximum permissible condition is described in IRC 410(a) - 1 year (1000 hours) of service. If an employee has completed 1000 hours of service then they may not be excluded on the basis of service. They may not be excluded merely because their hours drop below 1000 in a later year.