Safe Harbor with Integration?

[Guest C.R. Gravitt]

Can a non-elective Safe Harbor contribution use integration for taxable wage base? Can you stack an integrated contribution on top of a 3% non-elective contribution?

Can't find anything saying you can't, but also can't find anything saying you can.

[rcline46]

Regs definitely say you cannot use it for 401(l) which is integration.

[Tom Poje]

I don't think there is anything to prevent you from allocating a 3% safe harbor in addition to allocating a regular nonelective integration contribution, it is simply you can't apply the safe harbor toward the integration piece in any way shape or for. It would almost be like running the profit sharing contribution, and then kicking up the base portion 3%. I am not sure why you would want to allocate things that way. I would assume since the safe harbor goes to all, and the integrated has some type of eligibility attached to it, you would easily end up with different people receiving different contributions, and therefore require cross testing.