"Our client maintains a 401(k) with safe harbor match, 100% up to 4% of compensation. To date, all eligible have deferred, for next year there will be one participant who will not be deferring. If a participant does not defer, obviously they need to get the 3% non-elective if he meets age/service. If the client makes a discretionary PS contribution greater than 3% (minimum is 5% to pass gateway for the new comparability profit sharing portion), is the full 5% contribution considered to ALL be profit sharing subject to vesting schedule, or does 3% need to be at 100% and the remaining 2% subject to the vesting schedule?"