Safe-Harbor-Cross Test w/imputed disparity

[JAY21]

If you have a 3% non-elective safe-harbor contribution that you're also utilizing in the cross-testing calculatins, can you still impute permitted disparity for the general test ? If you can't for the safe-harbor portion, can you still impute for the regular profit sharing piece ? (I realize logstically it might be a nightmare to impute for one piece but not the other, but still curious if it's available).

[Guest trumpy]

You can't impute on the safe harbor non-elective but you can on the profit sharing piece. I have never done this but it does sound like a bit of a hassle.

[Tom Poje]

assuming the plan would have to meet the gateway minimum of 5%, then the overall effect is negligible. Any ee up to age 54 (or thereabouts, I dont recall the exact age) would recive a 2% ps contribution. The EBAR for age 54(?) at 8.5% int assumption, 1983 IAF will be .65 which is the maximum disparity. Therefore, the only ees who wouldn't get the max disparity would be over age 54 (though they still get some)- and their EBARs are generally so small that you wouldn't use them for rate group testing anyway.

[JAY21]

Thanks for both comments. It's appreciated.