Safe Harbor Match to Meet Gateway?

[Dougsbpc]

We have a potential takeover of a safe harbor 401(k) plan and a cash balance plan.

The safe harbor 401(k) plan has a safe harbor match. For 2012, it appears they used the safe harbor match and profit sharing contribution to satisfy the minimum gateway. We don't believe the the safe harbor match can be used for gateway purposes.

Does anyone agree or disagree?

Thanks.

[Lou S.]

Match can be used to offset top-heavy if provided in the plan document but can not be used to satisfy gateway.