Safe Harbor Match wrt Top-Heavy Min & 401(a)(4)

[Guest pension222]

Notice 98-52 indicates that the safe harbor match cannot be used to satisfy the top-heavy minimum nor can it be used in 401(a)(4) testing.

I know that under EGTRRA generally a matching contributon can count as a top-heavy minimum contributon.

It's been a few years since I was involved with a 401(k) plan and an curious, after EGTRRA, can the safe harbor match now be used to satisfy top-heavy minimums?

What about 401(a)(4) testing?

[R. Butler]

Safe Harbor matching contributions can be used to satisfy top heavy for plan years beginning after 12/31/01.

Safe Harbor matching contributions can't be used to satisfy 401(a)(4).