Safe Harbor 401(k) and Top Heavy

[Guest InfoSeeker]

I have a Safe Harbor 401(k) with match provision. The Plan also has rollover dollars for Key EEs from a prior SIMPLE-IRA arrangement. I realize that SIMPLE-IRA dollars are not included for Top Heavy purposes, but does the fact that the Plan has rollover dollars preclude it from the exemption provided under IRC 416(g)(4)(H)?

[Brian Gallagher]

I would think that it's okay. I thought that no other EMPLOYER money could be contributed, such as profit sharing or reallocated forfeitures. I could be wrong.

[Archimage]

That is correct.

[Guest mkimball]

see Rev Rul 2004-13, just issued last week for the rules