Question on a Plan Provision

[austin3515]

Corbel 403b prototype document says profit sharing contriubtions will be discretionary, but ALSO has an option for a "One time Irrevocable Election. An amount elecrted by the Participant pursuant to a one time irrevocable eellection upon initial eligiblity. The elected amount will be allocated to the Particpants Nonelective account."

What in the world is this? How often does the participant make this contribution? Is it "one time" as might be gathered from the name, or is it on going deferral type of thing (I get the irrevocable makes it not be a CODA).

And then I assume it is subject to a4 testing, which could be problematic say if the only person doing it is the executive director making $200K?