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Safe harbor 401(k) plan for only part of a controlled group?


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Does a safe harbor 401(k) plan make sense if it covers only part of a controlled group?

If one company in a controlled group can pass 410(B) coverage, can it operate a 401(k) safe harbor plan as if it were not part of a controlled group?

If a company in a controlled group could not pass 410(B) coverage without bringing in employees from other members of the controlled group, how would a safe harbor 401(k) plan work?

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