Safe Harbor Match suspended

[ratherbereading]

Plan suspended their safe harbor match as of 9/1/2019.   PY is 12/31.  There was no other match made for the year. Do I need to do both the ADP test, and the ACP test for the safe harbor that was made during 2019 prior to suspension?

[Kevin C]

Yes, both tests are required for the entire plan year using current year testing.  See 1.401(k)-3(g)(1)(i)(E) and 1.401(m)-3(h)(1)(i)(E).

[ratherbereading]

1 hour ago, Kevin C said:

Yes, both tests are required for the entire plan year using current year testing.  See 1.401(k)-3(g)(1)(i)(E) and 1.401(m)-3(h)(1)(i)(E).

Thank you!