safe harbor employer contribution plan

[Guest JBeck]

Employer has safe harbor plan providing for employer contibutions. Employer wants to add to the plan "union" employees who will not recieve the safe harbor employer contribution. Can this be done? Can you have a group receiving employer contributions and a group not receiving employer contributions in the same plan? IRS guidance seems to imply that the entire plan be a safe harbor plan, but perhaps the union ees can be disregarded?

[Tom Poje]

try IX B 1 of notice 98-52

.....a plan...covers both collectively baragined employees....treated as two separate plans....and the ADP safe harbor need not be satisfied with respect to both plans....