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Is it permissible to net matching contributions for 415 limits?


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Is it permissible to have the following plan document provision:

If the Employer matching contribution that would otherwise be contributed or allocated to the Participant's Account would cause the annual additions for the Limitation Year to exceed the maximum permissible amount, the amount contributed or allocated shall be reduced so that the annual additions for the Limitation Year shall equal the maximum permissible amount.

Does this provision cause a problem if it results in reductions in match for NHCEs but not for HCEs?

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