Early Participation Rule AKA OEE

[thepensionmaven]

We have a combo cash balance/401k safe harbor nonelective profit sharing plan.   The DC plan has the failsafe language.  Eligibility both plans,  age 21/1, 000 hrs.   One HCE,  5 NHCE.   One younger NHCE terminated in 2017 so the contributions needed to pass substantially increase contribution as well as benefits.  All that is needed pass 401(a4)  is one more younger NHCE.   Does it matter which one,  assuming there are two? BTW,  (a) (26)  as well as (b) (10) are both passed. 

 

 

[CuseFan]

Failsafe language in DC is for coverage, which you pass, so that wouldn't kick in right? You could do 11g amendment to add NHCE of your choice for PS only - but may need to vest if not already partially vested.