Matching contributions and Integrated PS

[Guest carsonv]

I have a top heavy 401(k) plan that has a match and also provide an additional PS contribution that is integrated. The doc states that the match will go toward satisfying the top heavy minimum. My question is basically "can the match be used in integration"? For some reason I thought it couldn't, but when I allocate the additional contribution it is considering the match in the integrated formula.

Any thoughts?

Thanks,

Carson Vaughan

[austin3515]

1) MAtch counts towards top heavy

2) Any matching contributions are disregarded when allocating out the profit sharing contribution EXCEPT that participants eligible for the top heavy allocation only may receive a reduced allocation or no allocation if they have already received the minimum through matching contributions.