Gilmore
Feb 19 2009, 02:22 AM
Can a 401(k) plan keep its safe harbor status if it is amended mid-year to eliminate the safe harbor match for the HCEs only?
Thanks.
K2retire
Feb 19 2009, 07:54 AM
A safe harbor plan can exclude HCEs from the safe harbor contribution. Generally a mid year amendment of such a plan triggers current year ADP/ACP testing.