Safe Harbor "testing" for Early Entry participants?

[Guest CMC9]

much confusion surrounding interpretation of the new Safe Harbor plan ADP "testing":

An Early Entry Eligible participant is someone who hasn't met the 1 yr./age 21 reqs......that person is eligible to contribute 401k after 90 days, and will get the safe-harbor match after one year of service.

How should this be "tested"? (assuming calendar year plan ending 2001) Does an employee need to be included in the "test" if he reaches his 1 yr at any point in the year (making the assumption that if he received SOME match, therefore he doesn't need to be tested.)

Or would we have to "test" just the first part of the year in which he wasn't match eligible? Also, how would this effect who would be considered an HCE? (I'd still look at the lookback comp to determine, right?).

Our plan RK is advising us one way, and our attorneys another. Please help if you have any tips! Thanks.