Safe Harbor 401(k)w/ additional Match

[Guest RMassa]

If you offer a safe harbor 401(k), are you permitted to offer additional matching contributions subject to a vesting schedule? After reviewing Notice 98-52, these are my conclusions, but I could use some help in verifying them:

1. With a 3% nonelective, you could offer a forfeitable match, but you would have to perform ACP testing (non-elective meets ADP & top-heavy, but nothing in 98-52 says it covers ACP safe harbor)

2. By offering a safe harbored match which matches up to 6% of comp, you cannot offer an additional match subject to vesting because VI.B. states the maximum is 6% that may be matched. However, this may only mean you that match up 6% and have it be safe harbored from ACP. Additional matching might be subject ACP or eliminate all of the match from safe harbor status. (Why you would want to offer both a safe harbor & non-safe harbor, I don't really know. But that's the question I need to answer). My interpretation is that you cannot offer an additional match on top of your safe harbor match.

Thanks in advance for your help!!!