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Showing results for tags 'NEC to A group of NHCE'.
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Scenario 1 The plan is a basic safe harbor matching plan where employees are also grouped in classes for profit sharing purposes. If only one class of the NHCE receive profit sharing contribution, does this trigger Top Heavy test or any other test at all (except 410(b))? due to the fact other NHCE classes didn’t receive any profit sharing contribution? Scenario 2 The plan is a 3% safe harbor NEC plan where employees are also grouped in classes for profit sharing purposes. If only one class of the HCE are excluded from getting the 3% Safe Harbor, does this trigger Top Heavy test or any other test at all (except 410(b))? assuming no other contribution except deferrals and 3% Safe Harbor