I am working on a Safe Harbor 401(k) Plan / New Comp Plan with a 3% Safe Harbor Cont.

4 participants terminated during 2006. I know that they are entitled to the 3% Safe Harbor Contribution, but are they also entitled the 2% New Comp contribution to satisfy the 5% gateway?

Not enough information. Generally, the answer would be yes. But if you are testing based on otherwise excludables and one of these individuals in excludable (generally under age 21 and less than 1 YOS) then that individual needn't receive the gateway.

According to a Sungard Corbel pension technical update of 1/23/2003, you would need to give them the 2% to satisfy the gateway because they are entitled to the 3% safe harbor nonelective. You may need to make a post-year amendment (Treas Reg 1.401a4-11g) to accomplish this if the plan documents do not currently permit the 2% top-off.