non-ERISA 403(b) safe harbor plan

[R. Butler]

Church sponsoring a 403(b) plan. Thye want to exlcude part-time employees expecting to work less than 30 hours per week form safe harbor contributions. Can that be done in a non-ERISA plan? I know that the universal availability requirement prevents thta for deferrals, but I'm not sure about safe harbor match.

Thanks in advance for any guidance.

[Kevin C]

A Church sponsored 403(b) generally isn't subject to the discrimination rules under 403(b)(12). See 403(b)(1)(D) and 1.403(b)-5(d). That includes universal availability on the deferrals , 410(b) and 401(m). Does the sponsor fall under the definition of Church in 1.403(b)-2?