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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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