May a Safe Harbor 401(k) matching contribution be used to satisfy the Top Heavy minimum contribution for a plan if only non-key employees who defer receive it?
Reviewed 07/03/08, Rev. 6/25/02; Updated 10/17/03, Updated 3/9/04

If the plan ONLY provides for elective deferrals and Safe Harbor matching contributions, the plan is exempt from the top-heavy rules and thus, no additional contribution will have to be made to those who do not defer.

Operational caveat: the model EGTRRA Amendment must be completed to indicate that the Safe Harbor Matching contribution is being used to satisfy the top-heavy minimum. This EGTRRA provision amends the top heavy rules of the GUST document by permitting the safe harbor matching contribution to be used to satisfy the top heavy requirements instead of a specific contribution. This is from EGTRRA Section 613.