Safe Harbor plan exclude some HCEs, but not all

Plan sponsor is considering excluding certain HCEs, but not all, from the safe harbor from a safe harbor match.  Would such a design still be considered to be a plan consisting "solely" of a safe harbor 401(k) arrangement? 

Thanks for any guidance.

Yes, assuming your document permits it, you're fine. (I'm obviously assuming there are no other contributions than deferrals/SH match)

Agreed - I've seen SH plans that exclude all HCEs from the SH and others that only exclude Key Employees from the SH, which makes sense if top-heavy as non-Key HCEs must get TH minimum.

Actually, the safe harbor TH exemption isn't lost even if non-Key HCEs miss out on a THM. 

(Thought so, but just double-checked the EOB to confirm.)

23 hours ago, Bri said:

the safe harbor TH exemption isn't lost

Thanks - I wasn't thinking about even though the original question was in that context. I was thinking of this in terms of where a cross-tested profit sharing (and maybe even cash balance) was part of the equation and so limiting HCE contributions could be helpful in passing average benefits percentages. Shame on me for over-complicating on Friday afternoon!