Do you have to tell partic if discretionary match is made?

[BG5150]

I have a plan where the owner is the only one deferring.  6 staff members.  She wants to max out at $54k.  Plan is 3% SH with a discretionary match.  We are thinking of giving her a 4% match to lower the gateway.

Does she have to let the non-deferring staff know that a match is being made to the plan?

[Madison71]

I do not believe there is any requirement to let the non-deferring staff know that a discretionary match is being made to the plan.  The annual safe harbor notice, SPD, etc. would include language stating there is a discretionary match provision and I think that is enough.