A safe harbor 401(k) plan provides for only elective deferrals and a safe harbor basic matching contribution and has no forfeitures. The safe harbor matching contribution is provided only to the nonhighly compensated employees. Does this plan satisfy the top heavy exemption for the year?
Rev. 11/16/07, E-mail Alert 2007-15

Yes. Even though the safe harbor matching contribution is given to only nonhighly compensated employees, and not necessarily to all non-key employees, the plan meets the requirements of Rev. Ruling 2004-13 and is, thus, exempt from the top heavy rules for the year.