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Enhanced SH Match + Discretionary Match


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Guest notapensiongeek
Posted

We have a plan that uses an enhanced match of 100% of deferrals up to 4% of pay. In addition, they contribute a discretionary match of 100% of deferrals up to 3% of pay. In this particular case do we have to perform the ACP test or does it automatically satisfy the ACP safe harbor since the discretionary match is less than 4% of pay?

Any input (including reg cites) would be greatly appreciated. Thanks!

Posted

I think you are okay, since the match itself is under 4%, and you are not matching any deferrals that are more than 6% of pay.

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

Posted

Just to clarify the facts ...

So if you combine the two types of matching contributions, then participants got a 200% match on the first 3% of pay and a 100% match on the next 1% of pay and no match on pay deferred in excess of 4%. Is that right? If so, then I agree with the above post. You should be fine and no ACP test need be run.

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