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Posted

Yes. Class specific match groups are written into plans all the time. Usually done only for regular match (not safe harbor or its variants). As long as testing (coverage, ACP etc) passes its fine. 

I'm a stranger on the internet. Nothing I write is tax or legal advice. 

I'd like a witty saying here, but I don't have any. When in doubt, what does the plan document say?

Posted
11 minutes ago, JRN said:

Right to match is a BRF that must also pass (a)(4) testing.

its already subject to coverage (typically done via 410(b), though I suppose could be 401(4)) so if that passes BRF will pass. I've never seen separate BRF done just for the right to match. 

I'm a stranger on the internet. Nothing I write is tax or legal advice. 

I'd like a witty saying here, but I don't have any. When in doubt, what does the plan document say?

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