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Safe Harbor 401(k) Plan Design
FIS Relius 
Aug. 25, 2011
[T]he advantage of the safe harbor 401(k) plan is not limited to the relief from the administrative burdens of the ADP, ACP and top heavy requirements. By adding ACP safe harbor matching contribution formulas ('stacking') or adding integrated or cross-tested profit sharing formulas, the practitioner can leverage the plan to the advantage of the highly compensated employees (HCEs).
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