Safe Harbor 3 Tier Match

Client has already deposited the 4% Safe Harbor Match. The next tier is a 6% Discretionary Match. Client only wants to deposit $20,000 of the $29,000+. Can he do that? If yes, can he just allocate by a set percentage or by salary amounts, which would be discriminatory very much in his favor.

Thank you in advance for your help.

Dpsrich

(1) what does the plan document say? (2) if you are planning to satisfy ACP safe harbor, not sure how you get to $20,000 on the discretionary match tier, maybe I am missing something, but isn't the max match on the discretionary tier $14,000 ($350,000*4%) for 2025? The fixed match tier can be greater. 

I agree.

Discretionary match (for the purposes of ACP Safe Harbor) is limited to BOTH

No match on deferrals greater than 6% of comp 

AND

The disc. match can total no more than 4% of comp.