SIMPLE Employer match

[Guest nicola]

The employer is a closely held corporation. Can the employer fund the employer match contribution for the officer/shareholders before it funds the employer match contribution for the rank and file employees? There could be several months between the match contributions.

[WDIK]

Assuming that the payroll period for the rank and file employees is not "several months" after the highly-compensated, it seems to me that such a policy would be considered discriminatory.