Top Heavy Safe Harbor Plan, does making........

[Guest jhilliard]

a safe harbor match satisfy top-heavy requirements alone? or is an additional contribution required?

[Archimage]

If the safe harbor match is the only contribution then you are exempt from top heavy.

[K-t-F]

What if the safe harbor is a 3% 100% vested non-elective contribution... that satisfies the TH requirement and the employer can add a discretionary contribution as well and be safe... correct?

[Archimage]

You only get a free ride if you consist only of safe harbor contributions. Since an additional profit sharing above the SHNEC is outside the SH contribution area, you are required to provide the top heavy minimum.

[Blinky the 3-eyed Fish]

PATA, where the 3% SH nonelective would not provide the TH minimum is if it was based on compensation from date of plan entry, was not provided to otherwise excludables or if a DB plan were involved and the TH minimum was 5%.