Tiered Match Contribution

[Guest gnappi]

Assuming a 401k plan passes 410(b) and 401(m) testing, could you design a plan so that certain groups of employees receive one level of match while other groups receive a different level (i.e. group A - 100% on first 4% of comp. and group B - 100% on the first 2%)?

[Blinky the 3-eyed Fish]

The rate of match is a BRF issue, so you could design the plan that way as long as it passes nondiscrimination testing on that fact as well as ACP testing.