Exclude commissions on match

I have a plan - discretionary match - Participants are allowed to defer on commissions, however commissions are excluded from match.

Is the compensation exclusion test required?

Thanks!

The compensation ratio test would only be needed if you want to exclude commissions from comp on the ACP test. If you are using total comp in the ACP test then it doesn't matter how you define comp for the match formula.

I think there is a potential issue with each rate of match being available to a nondiscriminatory group of employees, if you don't do a 414(s) test on the compensation. As an extreme example, assume the only people who don't have commission comp are the HCEs and there is a 4% of comp max on the match. the HCEs can receive a 4% of comp match. But a llot of the NHCEs can only get a match equal to 3.5%, 3%, etc on their comp.