PanamaTim

Good call out. The Document will be set up to exclude HCEs from match. So no concern there. I was just weary of having a group of NHCEs with a higher match rate than others. I didn't know if that was an availability issue. Glad to get Belgarath's opinion.

Resurrecting this post for a follow-up question... If you have a non-uniform match for a plan that excludes HCEs from the match, is there any need to prove current availability? The match provides a lower rate for those making over 75k, so the higher rate of match is only available if earnings are less than 75k. Since all are NHCEs, is this even an issue?