Safe Harbor 401(k) - Combined DB/DC

[retbenser]

Given a combined DB/DC with safe harbor 401(k) contribution (3%)

Question: Are you required to provide the 3% SH contribution to the NHCE even though the HCE did not contribute to the elective deferral?

[Tom Poje]

doesn't make a difference if its combined db/dc or not.

if you have a document that says the plan is safe harbor, then you provide the safe harbor.(you must fiollow the terms of the document) there is no exemption that says "unless the HCE doesn't defer" or "unless the safe harbor is not needed to pass testing".

They would be better to have done a "contingent safe harbor" and then issue a notice a month before the plan year end saying no safeharbor this year.

[retbenser]

doesn't make a difference if its combined db/dc or not.

if you have a document that says the plan is safe harbor, then you provide the safe harbor.(you must fiollow the terms of the document) there is no exemption that says "unless the HCE doesn't defer" or "unless the safe harbor is not needed to pass testing".

They would be better to have done a "contingent safe harbor" and then issue a notice a month before the plan year end saying no safeharbor this year.

Thanks.