Can you exclude catchups from SH Match?

[Jim Chad]

Can you exclude catchups from SH Match? 

[401_noob]

SH Match has to be allocated on the Catch-up contributions.

See page 5/8 of the below link on the bottom left side of the page.

http://www.aon.com/attachments/human-capital-consulting/2013_article_ADP-ACP_Safe-Harbor_Schwallie.pdf

[Tom Poje]

I suppose in a round about way you could, at least catch-ups that pertain to HCEs(since you could exclude HCEs from the entire safe harbor), but I'm not sure what document language that would imply. If it is a basic match, I'm not even sure if you would reach that point since you are capped at 4% of comp for the match