"Let's say a company has 1 owner and a few NHCE participants. They fund 3% SHPS during the year. Can the owner also choose to fund additional contributions to himself during the year? For example, let's say he decides to fund an additional 6% (in addition to SHPS of 3%) in Profit Sharing. Is this allowed? They would pass Gateway, but we don't know if the General Test would be passing based on 9% to owner and 3% to NHCEs. If this is allowed, can he fund more than 3% SHPS plus 6% Profit Sharing to himself during the year, while only funding 3% SHPS to NHCEs? At that point, they would not be passing Gateway and additional contributions would definitely be required for NHCEs to pass testing."

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"A Safe Harbor plan makes Traditional Safe Harbor Matching Contributions. The AA says the safe harbor matching contributions are based on salary deferrals for the Payroll Period, instead of the Plan Year. The Basic Plan Document says the safe harbor matching contributions must be deposited into the Plan by the last day of the Plan Year quarter following the Plan Year Quarter for which the salary deferrals were made if the employer uses a period other than the Plan Year, which I believe reflects the regs.

"In operation, the plan has been depositing the safe harbor matching contributions into the plan at the end of the year -- not by the end of the following quarter. I believe this is an operational failure under EPCRS and must be corrected? The correction method being adjusting participants for lost earnings from the date the safe harbor matching contributions should have been contributed to the actual date they were contributed? But the plan sponsor and recordkeeper see no issue, say the plan has been operating like this for a long time, and they have no concerns. Am I missing something?"

"One lifer DB plan. Plan frozen/terminated 12/31/2025 with perfect funding with excess, if any, going to qualified replacement plan (QRP). Client did not tell me about additional contributions made during 2025, simply forgot. Big amount too. Now have quite an excess but lumpsum still under 415 limit. Solutions for retroactive amendments?

• Amend to have a retroactive benefit increase
• Amend from QRP allocation to participant allocation

"Any thoughts?"