TDA with Safe Harbor Contribution

[MBCarey]

We have a private school with a Tax Deferred Annuity Plan which provides for a 3% non-elective safe harbor contribution for all eligible employees and a matching contribution of 100% up to 7 1/2% of annual compensation. Eligibility is a year of service and age 21. Can someone tell me exactly what I need to test, i.e. ACP, Non-discrimination, 410b, etc.

The trustee seems to think they do not have to have any testing at all.

Thanks

[Tom Poje]

my understanding of the rules would say you have to test either all match, or just match that exceeds 4% of pay

since the match exceeds 6% of what was deffered