We have a safe harbor enhanced 4% match 401(k) plan. The only two participants are a step-mother and a step-son. The step-mother deferred and received a 4% safe harbor match. The step-son did not defer. The step-son made double in W2 wages compared to the step-mother but both wages are below the integrated level. With that in mind, the step-mother can only get 21% maximum in a profit sharing contribution. Can the step-son also only get 21% or can he receive the entire 25% in a profit sharing contribution? If the plan has a prorata profit sharing then the step son can only get the same proportion in profit sharing as the step-mother?