Compensation and Safe Harbor Plan

[mjf06241972]

Plan Document says compensation used only when a participant.  For a calendar year plan, the participant enters plan on 7/1.  They are 3% non-elective safe harbor and profit sharing.  Do you use compensation from 7/1 to 12/31 for both sources to determine contribution? Thank you.

[Mr Bagwell]

Yes

[Tom Poje]

if plan is top heavy, then the total contribution would be 3% of total comp.

I have seen situations where first half comp was more than 2nd half comp, not often, but just in case...