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If a plan is safe harbor, is it allowable to have a discretionary match that offers 0% for the 1st 2%, and 100% of the next 2%, provided that it does pass the ACP test?

Posted
provided that it does pass the ACP test?

Sure. There is an additional test (non-discrminatory rate based on effective rates) with respect to those deferring 2% or less, but that shouldn't be too difficult to pass.

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

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