Is this match ok, or is additional testing needed

[jkharvey]

The employer matches $25.00 per month for any participant who deferred at least $25.00 in that month. They pass ACP, but is there anything else to test with this "formula"?

Thank you.

[Jim Chad]

If this passes coverage, I think you are all set. It is a safe harbor formula as far as benefits rights and features go.

[movedon]

So someone that defers $10 in a month gets $0 in match? That's an increasing tier formula, and I'd say there's an effective availability question there.