Top-Heavy test and After-Tax Contributions

[artvandelay3]

Trying to set up a 401k Safe Harbor plan. I know that a plan passes the top-heavy test as long as no other contributions are made during the year except for Elective Deferrals and the Safe Harbor Non-Elective/Match.

Question is, will it still pass the Top Heavy test if their are After-Tax contributions. In other words are After-Tax Contributions considered elective deferrals?

Everything I'm ready only states elective deferrals and nothing about after-tax.

Thanks

[John Feldt ERPA CPC QPA]

After-tax contributions are not deferrals, so I believe their existence eliminates the top-heavy exemption.

[NJ Mike]

Are any Key Employees making After Tax Contributions? Or only non-Key employees?

[BG5150]

Similar discussion here:

http://benefitslink.com/boards/index.php/topic/59538-safe-harbor-plan-and-employee-after-tax-contributions/?hl=solely#entry263727