SH Match... Top Heavy

[Basically]

I have a plan, the sponsor wants to have a SH Match of 100% up to 25% of compensation.  Can this be a SH Match formula?  

And... in the future, will this design satisfy Top Heavy ?  (of course those employees who are eligible but don't defer will need to get the 3% TH Min).

[Basically]

Can't be greater than 6%... Answered my own question.  NVM

[austin3515]

From EOB, you are correct.  I wasnt 100% sure if the ADP and ACP Safe Harbors had to be satisfied and the answer is yes.  Now you could have a match that is 400% of the first 6% and I believe that would work.  

2. Certain safe harbor 401(k) plans are deemed not to be top heavy. A safe harbor plan is deemed not to be a top heavy plan (even if the top heavy ratio, if calculated, would exceed 60%) if:

(1) the plan consists solely of a safe harbor 401(k) arrangement, either under the 401(k)(12) safe harbor or, in post-2007 plan years, the QACA safe harbor, and,

(2) to the extent there are matching contributions made to the plan, all of the matching contributions satisfy the ACP safe harbor prescribed by IRC §401(m)(11) or, in the case of a QACA safe harbor plan, the ACP safe harbor prescribed by IRC §401(m)(12) (which cross-references the requirements of IRC §401(m)(11)(B)).

See IRC §416(g)(4)(H), as added by EGTRRA §613.

[Basically]

Very interesting... I will need to wrap my brain around this.