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Suppose you had a 12/31/12 profit sharing plan that added salary deferrals and safe harbor match features effective 10/1/2012.

The employer will fund the SH match after December 31. They will not make any profit sharing contribution.

The SH match of course will be based on salary deferrals from 10/1/12 - 12/31/12. Will it also be limited to salary from 10/1/12 - 12/31/12 or could it be based on salary for the entire year?

Thanks

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