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  1. I have a 401(k) Safe Harbor Match Plan that excludes Bonuses. It fails 414(s) for 2016. The Plan is a McKay Hochman non-standardized prototype using Basic Document #03. The plan allows for exclusion of bonuses as long as compensation is tested under 414(s), but I can't find where it addresses what to do if 414(s) fails. If anyone know where fail safe language is to permit full comp, can you point it out for me? If there is none, can I amend the plan or is it just no longer a Safe Harbor Plan? I know the topic has been addressed before, but there seems to be no definitive answer.
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