Match Eligibility

[Lori Foresz]

Help. Employer is on a volume submitter plan document and several related participating employers have also adopted the plan. Each participating employer decides whether to make a match each year and picks from three different formulas, one being 0% (or no match for the year_.

Since I have never seen this before it makes me question whether it is possible. If the plan is able to pass the ACP test, the NDCT for the different rate of matching and, and 410(b) coverage treating the 0% EES are nonexcludable, are there still document design issues or the existence of many single employer plans being packaged as one plan?

Any thoughts are greatly appreciated.