Safe Harbor 401(k) and forfeitures

[Guest wcoleman]

I have a safe harbor 401(k) plan that used the safe harbor match. The only money in the plan other than deferrals and match is the top heavy contributions required for years prior to 2002.

The plan document says that forfeitures are allocated as a discretionary contribution. I have forfeitures to allocated for the 2002 plan year. Will this allocation trigger the top heavy rules again, requiring more top heavy contributions to be made?

These forfeitures aren't from a discretionary source, they were required top heavy minimums.

[Brian Gallagher]

Does the plan document address the fact?

Our document does. It says if you are to reallocate, you do so per the employer contribution. In the absence of an employer contrib election, it will be "so-and-so".

[WDIK]

A similar discussion is going on in the thread entitled "401(k) top heavy exception"

[Blinky the 3-eyed Fish]

I think wcoleman knows about the similar thread, when he/she started them both.