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Safe harbor match per payroll. Plan excludes bonuses and vacation pay. Plan is projected to fail 414(s) test for 2018. I believe we have to amend plan to include some of the excluded pay. Question is: can we amend to include excluded comp for SOME of the employees, not all, under the 11(g) provisions. Any other ideas? Thanks!

Quick question, I have a plan with 3 people, two owners, one non-owner employee. All are HCE. The non-owner EE (we'll call them EE1) receives a large bonus, the owners do not. The plan wants to exclude bonus. Since all are HCE, it would pass 414(s). The plan does a 3% safe harbor to satisfy top heavy. They used to have NHCE, but don't any more, but kept the 3% SH. As far as I know, since the compensation would pass 414(s), the 3% SH contribution on just the non-bonus compensation would be fine. Anyone disagree? My concern is the top heavy. Does anyone know, or know where I can find, some guidance on this? Would the change of the plan definition of compensation, no longer allow the SH 3% to do double duty and satisfy the Top Heavy minimum? What I read in 416©(2) requires 415 comp. But 416(H)(i) provides the Safe harbor contribution exception. which defines comp 401(k)(9) as 414(s). Slightly different option(I think is simpler): The owners really seem to like receiving their own 3%. But lets assume they didn't mind not receiving it. Is there any problem with using the ability to exclude the HCE from receiving the 3%SH? Exclude HCE from SH SH would satisfy ADP, owners could defer max. Plan would still satisfy TH with SH contribution, though none would actually be given unless a NCHE was hired. Thoughts? Something I'm missing?