matching contributions

[Guest Salvador A Mander]

Must matching contributions be made to the plan with a CODA or can it be to another plan? Assume all participants of plan with a CODA are also participants in other plan to which all matching contributions would be made.

[Tom Poje]

well, safe harbor contributions can be made to another plan other than the one containing the deferrals (1.401(k)-3(d)(2)©, so certainly there is at least one situation in which this is possible.

I believe it is also sometimes done with 403(b) arrangements (deferrals in the 403(b), and match made elsewhere) so I guess it is possible with matching contributions. I can't speak from any definitive experience.