Notices defining "Employees Eligible to Defer" for Safe Harb

[Guest Powers]

In determining who must receive the 3% Nonelective Employer Safe Harbor Contribution, can anyone site any notice(s) that define(s) the "Employees Eligible to Defer"?

[Guest]

actually, if plan has immediate entry for deferrals, you can exclude ees who have not completed 1 year of service.

you can do this because of statutory exclusions - but watch out if you have an HCE who is in the group. then you would have to test that group)

it is Q-10 in IRS Notice 2000-3