Excluded Participants. For purposes of the "ADP test safe harbor contribution," the term "eligible Participant" means any Participant who is eligible to make Elective Deferrals unless otherwise excluded below (leave blank if no exclusions):
Excluded Participants. For purposes of the "ADP test safe harbor contribution," the term "eligible Participant" means any Participant who is eligible to make Elective Deferrals unless otherwise excluded below (leave blank if no exclusions):
f. [X] Exclusions (select one or more):
1. [X] Highly Compensated Employees (HCEs). The Employer may, however, make a discretionary "ADP test safe harbor contribution" for the HCEs in a percentage that does not exceed the amount (or in the case of a matching "ADP test safe harbor contribution," the rate) provided to the NHCEs.
2. [ ] Employees who have not satisfied the greatest minimum age and service conditions permitted under Code §410(a) (i.e., age 21 and 1 Year of Service), with the following deemed effective date of participation:
a. [ ] the earlier of the first day of the first month or the first day of the seventh month of the Plan Year immediately following the date such conditions are satisfied
b. [ ] the first day of the Plan Year in which the requirements are met
c. [ ] other: (not later than the earlier of (a) 6 months after such requirements are satisfied, or (b) the first day of the first Plan Year after such requirements are satisfied)
3. [ ] Union Employees (as defined in Plan Section 1.28)
4. [ ] Other: (must be an HCE or an Employee who can be excluded under the permissive or mandatory disaggregation rules of Regulations §§1.401(k)-1(b)(4) and 1.401(m)-1(b)(4); e.g., Employees who have not completed 6 months of service)
Excluded Participants. If the District does not elect to participate in the Certification Services program, the District will notify their personnel that they will be subject to a service fee of $45 per certification transaction.
Excluded Participants. Notwithstanding the foregoing, the automatic deferral escalation will not apply to Highly Compensated Employees (e.g., automatic escalation does not apply to “x” group)
Excluded Participants. If this is not a QACA, then the following Participants are excluded from the Automatic Deferral provisions:
