Nonelective Safe Harbor and Integration

[Dougsbpc]

Can a 401(k) plan with a SHNEC also have an integrated Employer nonelective contribution allocation?

Can the SHNEC be used as part of that integrated employer nonelective contribution allocation?

Thanks.

[Jim Chad]

yes to the first question and no to the second

[Tom Poje]

and as an added note, when cross testing you can not impute disparity on the safe harbor. but that only makes sense since you can't have a safe harbor as part of an integration formula.

[12AX7]

Also, you lose the TH exemption of the SH, but that would likely be of limited consequence in a SHNEC.