Employer Match

[Guest Elmo]

Can an employer limit the compensation subject to a match; for example, match dollar for dollar up to 3% and $100,000 of compensation

[Mike Preston]

Yes. However, if the match was instituted in order to satisfy a particular provison of the Internal Revenue Code (such as a safe harbor match under 401(k)(12)(B)), then that provision would no longer be satisfied and the plan would lose whatever advantage it enjoyed by satisfying the provision.