401(k) safe harbor

[Guest JBeck]

An employer wants to have a 401(k) plan that meets the profit sharing safe-harbor, but wants to exclude part-time employees. Is it permissible under Notice 98-52 to have a one year 1,000 hour requirement for part-time employees but a 3 month requirement for "regular employees? I am not aware of any prohibition but would like confirmation if possible.

[Guest Beth N]

I'm going to watch to see if you get confirmation on this, too. I looked at it, and found nothing prohibiting it. The only requirement I see, if you do the p.s. safe harbor for ADP testing, is that you meet the matching restrictions (no more than 6% of comp, etc.). Let's hope someone else has an opinion or an idea.