Early Inclusion of Otherwise Eligible Employee Failures

[ValerieG11]

Hello- Looking for some guidance here as i cannot seem to find the answer. If an ineligible employee (NHCE) defers for a Plan year and the Plan Sponsor  allows them to keep deferrals in Plan via a retroactive amendment - would this ineligible employee ( an NHCE) also receive the Safe Harbor 3% and/or profit sharing?  Or would they essentially only be allowed to defer and receive a Top Heavy? 

[Lou S.]

I think it would depend on how you drafted the amendment for their eligibility and whether or not you pass testing.