SH NEC

[Cynchbeast]

If Adoption Agreement has 3% SH NEC to all participants checked, and no one defers - not HCE or NHCEs, must the sponsor still pay the 3% SH NEC?

[RatherBeGolfing]

Yes.  

[Tom Poje]

and if the HCEs are not deferring, time to consider amending the plan

[stephen]

I agree with both of the above comments.

The plan document requires the SHNE contribution to be made therefore it must be made whether anyone deferred or not.  There would not be a SH Match in such a situation but that's not the situation at hand.