Safe Harbor Match - Last Day Rule

[Guest raleightpa]

If an employer deposits their safe harbor match at the end of the year do those who deferred and terminated during the year receive a safe harbor match? What if they didn't work 1000 hours? I thought initially you couldn't impose such restrictions but didn't it change where terms would not receive a safe harbor match?

[Tom Poje]

nothing has changed. you can not impose any conditions on a safe harbor contribution. (other than applying vesting to the discretionary match)