I would like confirmation that I am interpreting correctly the rule that states that a 3% nonelective SH contribution cannot be used to satisfy permitted disparity. A prospect is considering establishing an integrated PS and 401(k). Because of pay levels of the HCEs, I am anticipating that the plan will not satisfy ADP if all the HCEs defer $13,000. To satisfy the nonelective SH, the employer will contribute 3%. If the employer wants to make a PS contribution of 3% on total comp and 3% in excess of TWB, the base 3% is IN ADDITION to the 3% SH -- Yes?

that sounds correct