Discretionary Non-elective Contribution

[Guest sritts]

Is it permissible to write the following in a plan document under the Discretionary Contributions:

Participants entitled to share in an allocation of Discretionary Contributions, if any, shall be those NHCE Participants, and may include HCEs at the employers discretion, who have completed a Year of Service for such Plan Year.

[BG5150]

With a New Comparability formula (if it is allowed under your document) you could accomplish this. And even better, the sponsor can determine which of the HCEs can get an allocation (For example, the owner and his wife, but none of the other HCE's).