Davis Bacon, Safe Harbor & Top-Heavy

[austin3515]

How is everyone treating a davis bacon plan, with a safe harbor match, that is top-heavy? Are you treating the TH exemption as invalidated because the plan no longer consists solely of SH and deferrals? Something about that conclusion doesn't feel right to me.

[DMcGovern]

Since the DB contribution is neither a salary deferral or safe harbor contribution, I would think it would invalidate the TH exemption