Safe Harbor Match for Start Up

[Tetsuro]

I know you can use the SH feature for start up plans as long as the plan year is at least 3 months long.

However, I've been told that a SHMAC is not available for a start up plan at all, and the SHNE must be used in the first year. Is this true? If so, why? Can you point me to a reference.

I've done a search on this topic and can't seem to find an answer.

Thanks in advance.

[Kimberly S]

I've never heard that. We write start up plans with a Safe Harbor Match all the time.