401(k) Match over 100%

[nancy]

Is there a problem with a plan matching at a rate greater than 100% (i.e. 110% of the first 5% of compensation)? This is a nonsafe harbor plan with a discretionary match. No ACP failure problems.

[Jim Chad]

no problem. Unusual, but no problem.

Where can I apply?

[Tom Poje]

it is possible that you might not be able to include all the match of the NHCEs in ACP testing.

for better or worse you might have to use the 'representative rate', etc in testing (see 1.401(m)-2(a)(5))