PROVISIONS Eligible employers             Number of employees Employee eligibility Employee deferral contribution limits Matching contribution Required employer contribution   Additional employer contribution     Vesting schedules Discrimination tests Distributions Loans Contribution deposit deadlines   Funding vehicle Roth Features

SAFE HARBOR 401(k) Any business No resrictions Employee must be at least age 21 and have worked at least 1,000 hours in the previous year. $15,500 ($20,500 if age 50 or more) maximum salary deferral (indexed); can defer 100% of employee's pay. Dollar-for dollar match, up to first 3% and 50% of the next 2% t a maximum of 4% compensation ($9,200 maximum per employee) 4% matching contribution required OR 3% contribution to all eligible employees, based on a maximum or $230,000 in compensation ($6,900 maximum per employee). To a maximum of 100% of compensation p to $46,000 per employee.  These additional contributions are available through the profit sharing provisions. 100% vested at all times. Highly-compensated and non-highly compensated employees can each defer a maximum of $15,500 ($20,500 if age 50 or more) a year (no 125% test); no top-heavy requirement. Not allowed until termination of employment or age of retirement. May be allowed by the plan. As soon as the deferral can be segregated from the employer's assets, typically the same date the employees are paid. Employer sponsored trust. May be allowed by the plan.