Safe Harbor 401(k) - Coverage Test Question

[MarZDoates]

In a Safe Harbor 401(k), is the employer 3% non-elective contribution tested under 401(a)? For example, if a participant receives only the 3% non-elective and not part of the discretionary profit sharing (due to last day of plan year requirement), do they still "benefit" under 401(a)? Thanks.

[Archimage]

That is correct.