Triple Stacked Match

[Coleboy1]

This plan has a triple stack match. If the owner doesn't defer any money for a particular year, does the triple stack match still need to be applied to the NHCE's? Or are they just given the 4% safe harbor?

[RatherBeGolfing]

A triple stack match usually has a three layers of safe harbor contributions.  The first is a regular SH match, the second is a fixed match that meets the SH requirements, and the third is a discretionary match that meets the SH requirements.  The first two are required, but the discretionary portion is an annual decision. 

[Coleboy1]

Thank you! That's what I thought but wanted to make sure.