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Safe Harbor Plan Termination


PFranckowiak

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401(k)

Safe Harbor Nonelective

Top Heavy

Company bought out.

Plan terminating 8/31

Participant Compensation

Safe Harbor Nonelective made for the 8 months to all eligible. Participant Compensation used for 2 new employees entering 7/1.

I know that the Compensation limit needs to be prorated 8/12 * 245000 = 163,333.33

Two questions

1. Do the two EE's that entered mid year have to have additional contributions because the plan is top heavy and the 3% was only on participant compensation?

2. Does the 402(g) limit need to be prorated? 415 Limit?

I haven't had a plan termination in years - so just wanted to make sure I didn't need to do 1 or 2 above.

Thanks

Pat

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