SH Regs

[K-t-F]

Can someone please point me to the actual regs stating the 3%Nec or SH Match so I can send it to a CPA and educatge him? He is not beleiving me. I am not in my office and need to answer him ASAP. A link would be great!

Thanks!

[WDIK]

Code Section 401(k)(12)

http://www.law.cornell.edu/uscode/html/usc...01----000-.html

[K-t-F]

Thanks! I was able to send it along. I certainly appreciate it.