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Safe Harbor Match to HCEs


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Posted

My understanding is that safe harbor contributions are only required to be given to NHCEs and that they are permitted for HCEs. I also think that you can cap the safe harbor match to HCEs. How about giving the HCEs a less generous match than the safe harbor match (i.e., giving HCEs 25% up to 5%)? Would this still be considered a safe harbor plan if all NHCEs receive 100% up to 3% plus 50% for the next 2%?

Posted

As long as at any rate of deferrals, the rate of match for the HCEs is never higher than the rate of match for NHCEs, then I think you'd still satisfy the safe harbor.

Posted

Do you think we should apply for a determination letter on this?

Posted

That's a tough question to answer. But, you can never go wrong by requesting a determination letter. I know we're in the EGTRRA remedial amendment period, but if you want some comfort on this one I'd submit now.

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