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The Plan uses the Safe Harbor Definition of Hardship. We know that Compensation while under the "Suspension Period" can be excluded from ADP/ACP Testing. Would you also excluded this pay when determining the Safe Harbor Match of 100% on the 1st 4% deferred, or the 3% Safe Harbor Nonelective Contribution? Going further, would this same exclusion apply to determination of a "normal" Match that has a "compensation cap", or for a Profit Sharing Contribution. I believe that this exclusion is solely for Testing Compensation, but can't find any reference in the Plan document beyond reference to 414(s) for Testing Compensation. Any insights would be greatly appreciated.

Having braved the blizzard, I take a moment to contemplate the meaning of life. Should I really be riding in such cold? Why are my goggles covered with a thin layer of ice? Will this effect coverage testing?

QPA, QKA

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