Bates & Company |
Central Pension Fund of the IUOE |
Carpenter Morse Group |
Nicholas Pension Consultants |
Central Pension Fund of the IUOE |
Compass Retirement Consulting Group, Inc. |
Retirement, LLC |
Nova 401(k) Associates |
Trucker Huss, A Professional Corporation |
United 401(k) Plans, Inc. |
Prime Pensions, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Retirement Plan Legal Specialist Pentegra |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
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IRS Explains Safe Harbor 401(k) Plan Top-Heavy Exemption FIS Relius ![]() Feb. 2, 2004 Excerpt: The ruling does not address the use of forfeitures as safe harbor contributions. However, if the plan uses forfeitures either to offset the employer's safe harbor nonelective contribution obligation or to offset the employer's safe harbor matching contribution obligation (or as a discretionary matching contribution that satisfies the ACP test safe harbor limitations), the plan still should qualify for the top-heavy exemption with respect to forfeitures. |
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