Safe-Harbor QNEC in DB Plan

[JAY21]

I'll probably get laughed off the boards here, but is there any ability to provide the safe-harbor 401k non-elective contribution under the DB plan in a DB-DC combo arrangement (permissive aggregation). I need some staff in the DB plan to pass 401(a)(26), but don't want them in the DC plan too in order to avoid a common participant triggering the 404(a)(7) 25% combined deduction limit. I'd like to still provide the 401k deferrals to the owners under the 401k plan, as I believe this has been clarified as NOT triggering the 25% deduction limit if they get no other employer contributions under the 401k plan. ADP testing is unlikely to provided desired results. I guess I was hoping maybe if the present value of the DB accrual for the portion of staff in the DB plan was valued on standard interest/mortality rates and was at least 3% of pay, and fully vested, it may qualify as a safe-habor for 401k deferral purposes ? The staff in the DC plan are easily getting the 3% and fully vested (if we design it that way). This is probably just a unrealistic hope, but isn't trying to have it all the American way ?

[JAY21]

Sal Tripodi's book states it (safe-harbor non-elective) can only be done under another DC plan of the employer, not DB. Oh well.

[rcline46]

Remember that the 3% safe harbor is NOT required to be given to HCEs.