"Is there a cut off on how much can be contributed before it is not longer exempt from testing for safe harbor non-elective? I know for safe harbor match anything above 6% will then need to be tested for ADP ACP and Top Heavy so I was not sure if the same rules applied for Safe Harbor Non Elective."

"The increased catch-up limit is the greater of $10,000 or 150% of the regular limit. The regular limit in 2023 is $7,500 and 150% of even that limit is $11,250. Yet I cannot find a single article that references this contradiction. I realize the $10,000 is indexed for inflation but so is the catch-up limit. The 150% is so far ahead I can't see the $10,000 (even indexed for inflation) will ever be relevant. The lack of commentary on this is so glaring I am starting to wonder if I'm the one missing something?"