I would appreciate it if someone would provide assistance with the following question and apologize if it is too basic for this forum. A non profit with one employee for the next several years and possibly two after that time wants to start a 403 (B) plan and have the option of employer contributions matching some percentage of employee salary deferrals which are expected to be about 10K. Are there any problems with the non discrmination test when there is only one employee? Is there a book that could be consulted to explain the non discrimination test in general and the problems that might be presented by the above description. Thank you.

So long as there is only one employee, the nondiscrimination rules should not be an issue.

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