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gateway contribution = 3% SH + 2% PS. Does PS have to be 100% vested?


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My title kind of asks my question:  If we have a cross-tested safe harbor plan (3% SH).  We want the owner to receive 15% of pay total ER contribution (3% SH + 12% PS) and everyone else to receive 5% (3% SH + 2% PS).  Does the PS portion of the contribution have to be 100% vested?  

 

Thanks

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