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Client has immediate eligibility for deferrals and safe harbor nonelective.  The client allocates profit sharing for those wo meet the 12-month 1000 hour Year of Service requirement as per the plan document.

I believe we can exclude from the gateway minimum those who did not meet the Year of Service but are receiving the 3% safe harbor by using the statutory exclusion.  And of course they are excluded from 401(a)(4) testing on profit sharing.  I know quick entry group must pass top heavy minumum which is not a problem since the safe harbor 3% is funded from date of hire.

Thank you.

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