SO confused ~ SH 3% + Disc Match

[Guest North Meets South]

Ok, I am confused. If a small plan has a 3% Safe Harbor, do I have to ACP test the discretionary match??

Thanks.

[Tom Poje]

if the discretionary match is limited to 4% of comp

and if the max match is 6% deferral

and no eligibility requirements

and match rate doesn't increase as deferrals increase.

e.g a match could be 66.66% up to 6% deferred because that would produce a match of 4% of comp

[Guest North Meets South]

Thanks Tom.