safe harbor match for th minimum

[Guest billy bong]

has the irs released anything re: safe harbor match and whether it can be used to satisfy th minimum contributions?

i heard that it was pending and read that it was "anticipated that they would allow it".

i have set up a safe harbor 401k for a small dentistry and only 1 out of 3 staff ee's have deferred. i am hoping that the one person that deferred will not have to be given the th min in addition to the match she will be receiving.

thanks

[Lynn Campbell]

The match cannot be used to meet top heavy. The non-elective contribution will meet top heavy. Per IRS Notice 98-52, VIII.C.