401k Multiple Entry Dates and Top Heavy Plans

[perkinsran]

A 401k Matching Safe Habor Plan has a three month wait for 401k deferrals and a 1 year wait for the safe harbor match.

If the plan is deemed top heavy, must a top heavy minimum be provided for all employees eligible to make 401k contributions?

[jaemmons]

Assuming the only contributions made for the plan year are those which are used to satisfy IRC 401(k)(12) and/or 401(m)(11), the plan is not subject to the top heavy requirements (i.e.- minimum contributions)

[Blinky the 3-eyed Fish]

I disagree with the last post. To be exempt from the TH rules you would too have to provide the SH match to ALL eligible for the plan. This plan does not meet that requirement and must provide the TH minimum. See Rev. Rul. 2004-13.

[perkinsran]

Thanks Blinky--That's what I thought--Doesn't make sense but confirms the tangled web of the IRC.