Excluding HCE's by Compensation

[Guest chris4013]

I want to exclude HCE's by compensation (and give owners an allocation) from receiving a profit sharing contribution and use their 0% accrual in my 401a4 test. Can I accomplish this by excluding their pariticipation in the profit sharing source? Can I accomplish this by making a rate group of hce's by compensation and allocating 0% to their group each year?

Which would be the better approach?

Finally, I want to exclude all hce's from the safe harbor 3% non-elective contribution. Does anyone see a problem with these plan design ideas?

[Tom Poje]

if plan is top heavy and HCE is not key then the hce will have to get the eventual gateway minimum

[Guest chris4013]

Tom, I thought the gateway was only applicable to Non-Highly Compensated Employees?

If the plan were top-heavy wouldn't I only be required to do the 3% for highly/non-key ees?