Could someone write me a match formula for the following? Match formula is as follows: 100% of first 4, 33.34% of next [3] So if you put in 7% deferrals, you get 5% match The last 3%.... payroll calcs it 33.34% for 5, 33.34% for 6, 33.34 for 7%... I know, a little different than what you might expect. I'm proficient in Excel, just not that proficient on the if/then statements. Thanks.

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I've got a plan that is not top heavy. In year 2, the owner realized the safe harbor 3% contribution was going to be too much of an expense. The notice had the usual "we'll warn you at least 30 days out if we suspend the contribution" language in it, and indeed we amended in January 2017 to eliminate the SH, and the employer made the 3% deposits up through mid-February. So now -- I haven't run my ADP test yet, but I'm curious if the plan does fail, would I be able to use the seven weeks of safe harbor contributions in my ADP test? Since safe harbor contributions are technically qualified, I suppose there's a shot of dumping them into the test. Anyone try this before? (I haven't thought this out completely yet, but I presume I'll have the owner's own 3% amount working against me.) The safe harbor was the only 2017 contribution beyond the 401(k). (So I definitely don't want the owner having any QNEC outside the 401(k) test.) If there's no regulatory hangup to it, I'll then double-check my plan document to make sure there's not further restrictive language. (So at this point, I'm looking for at least theoretical justification.)

A NFP ["BCO"] created a Type 2 supporting organization* ["BCU"] for itself last year. According to the accountant, BCU files its own taxes with its own EIN and there is a "majority overlap" of the boards, so she is telling us that this should be treated as a controlled group of non-profit organizations. * "A what?" Right. The CPA gave me this link:

https://www.irs.gov/charities-non-profits/charitable-organizations/supporting-organizations-requirements-and-types

There are 4 members of BCU's board... two of whom also sit on BCO's board. BCO is responsible for appointing and removing BCU's board members. No one told us about this until last week, so even though BCU was established almost a year ago, BCU hasn't adopted BCO's 403(b) plan. Which is fine, actually -- no one from BCU was allowed to defer, and there are no HCEs in BCO, so there is no nondiscrimination issue to worry about. Does anyone have any experience with these "Type 2 supporting organizations" they'd like to share? It certainly sounds like a controlled group.

Is it a REQUIREMENT for the filing authorization to show the EIN? We've always put it on the form routinely along with the Plan name, number, and Plan Year, but I'm not sure if it is actually a requirement. Just curious...