Safe harbor match for HCEs

[ssntrr]

If a plan decides to make the safe harbor match to HCEs, must they make them to all HCE?

[Lou S.]

What does the plan document say?

I know you can exclude all HCEs from the safe harbor and I'm pretty sure you can exclude just some HCEs from the safe harbor, since you can almost always discriminate against a subset of HCEs, it is just a question of what your document will allow and how it is drafted.

[ssntrr]

Great thank you. I am not sure exactly what the plan document says, as all I have is the SPD (which made no specific reference).

That was my thought as well, I just couldnt find anything definitive anywhere that stated that.