Plan is safe harbor non elective with a 100% of 2% non safe harbor match.
A rehired employee was not giving the opportunity to defer for 2017.
I know that the fix for the deferral piece is 50% of the 3% plus the 3% safe harbor.
My dilemma is the match piece. If my brain is working correctly, I understand the regs to be... 2% match. The employee's missed deferral was 3% (because of safe harbor non elective) so the match is 100% of 2%.
Can I get a confirmation or denial?
Thanks