Safe Harbor Nonelective with additional Employer Profit Sharing

[PMC]

Safe harbor plan uses 3% nonelective to satisfy contribution requirement. The plan also includes an additional profit sharing contribution with 501 hours or last day requirement.

Understand the safe harbor nonelective and additional PS need to be looked at as one contribution source to make sure a uniform allocation rate is provided and 401(a)(4) is satisfied and that the plan basically has to satisfy 410(b) to do that.

Does the fact that the additional PS contributions automatically satisfies 410(b) (no employee exclusions)make this a moot point?