Match that increases as participant gets older?

[jkharvey]

There are no HCEs in this plan. The employer would like to base match on participant's age. The match will actually be greater as the participant gets older. Can we do this?

[Dan]

Sure, so long as you pass all discrimination testing every year. Since there are no HCE's that should be a easy enough.

If there ever are any HCE's participating in the plan, this arrangement would need to pass discrimination testing.