Correcting Failed Compensation Test in Safe Harbor 401(k) Plan

[PensionPro]

Safe harbor match per payroll.  Plan excludes bonuses and vacation pay.  Plan is projected to fail 414(s) test for 2018.

I believe we have to amend plan to include some of the excluded pay.  Question is:  can we amend to include excluded comp for SOME of the employees, not all, under the 11(g) provisions.

Any other ideas?  Thanks!

[Kevin C]

Does your plan document address it?  Our current VS document automatically switches the SH compensation definition to 415(c) comp if the definition used doesn't satisfy 414(s). 

If you need to amend, it will need to change to something that satisfies 414(s) and doesn't reduce anyone's safe harbor contribution.  I think the consistency rule in 1.414(s)-1(b)(2) prevents you from excluding an item of compensation for some employees, but not others.

[PensionPro]

Document seems silent but good info on the consistency rule, thanks.