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MBCarey
This is kind of a strange Question, but any wisdom is appreciated.

In a Simple 401(k) plan, do the owners have to give theirselves the mandatory match. I have two owners who don't really want to match their deferrals? Strange..

Marybeth
Gary Lesser
They must receive the match. A plan is a definite written arrangement; which presupposes that its terms will be followed.

They can avoid the match by not making an elective deeferral (bet you knew that already).

Perhaps they should go back (next year) to a non-Simple 401(k).
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