AndyH Posted January 26, 2000 Posted January 26, 2000 The IRS notices on Safe Harbor Plans seem to define the requirements in terms of "eligible employees" or "employees eligible to defer". If a company is part of a controlled group, can only one company participate in a safe harbor plan (assuming 410(B) can be satisfied, or separately satisfied if each has their own plans, one of which is not a safe harbor)? Can a safe harbor plan exclude employees by classification?
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