a:4:{s:8:"template";s:12280:"<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html lang="en-US" xmlns="http://www.w3.org/1999/xhtml">
<head profile="http://gmpg.org/xfn/11">
<meta content="text/html; charset=utf-8" http-equiv="Content-Type"/>
<title>{{ keyword }}</title>
<style media="screen" rel="stylesheet" type="text/css">
#art-main
{
   font-family: Century Gothic;
   font-style: normal;
   font-weight: normal;
   font-size: 13px;
   text-align: justify;
}

p, a, ul, li
{
   margin: 0;
   padding: 0;
}

ul
{
   list-style-type: none;
}

html, body
{
   height:100%;
}

#art-main
{
   position: relative;
   z-index: 0;
   width: 100%;
   min-height: 100%;
   left: 0;
   top: 0;
   cursor:default;
   overflow:hidden;
}

body
{
   padding: 0;
   margin:0;
   min-width: 1000px;
   color: #292929;
   background-color: #FFFFFF;
   background-image: url();
   background-repeat: no-repeat;
   background-attachment: scroll;
   background-position: top center;
}

.cleared
{
   display:block;
   clear: both;
   float: none;
   margin: 0;
   padding: 0;
   border: none;
   font-size: 0;
   height:0;
   overflow:hidden;
}

.reset-box
{
   overflow:hidden;
   display:table;
}

/* Start Box */
.art-box, .art-box-body {
   margin:0 auto;
   position:relative;
}
.art-box:before, .art-box:after, .art-box-body:before, .art-box-body:after {
   position:absolute;
   top:0;
   bottom:0;
   content:' ';
   background-repeat: no-repeat;
   line-height:0;
}
.art-box:before,.art-box-body:before{
   left:0;
}
.art-box:after,.art-box-body:after{
   right:0;
}
.art-box:before {
   overflow:hidden;
   background-position: bottom left;
   direction: ltr;
   z-index:-3;
}
.art-box:after {
   background-position: bottom right;
   z-index:-3;
}
.art-box-body:before, .art-box-body:after {
   background-repeat:repeat-y;
}
.art-box-body:before {
   background-position: top left;
   z-index:-3;
}
.art-box-body:after {
   background-position: top right;
   z-index:-3;
}
/* End Box */

/* Start Bar */
.art-bar {
   position:relative;
}
.art-bar:before, .art-bar:after {
   position:absolute;
   top:0;
   bottom:0;
   content:' ';
   background-repeat:repeat;
   z-index:-1;
}
.art-bar:before {
   left:0;
   background-position: top left;
}
.art-bar:after {
   right:0;
   background-position: top right;
}
/* End Bar */ 
/* end Page */

/* begin Header */
div.art-header
{
   margin: 0 auto;
   position: relative;
   z-index: -5;
   width:1000px;
   height: 174px;
   margin-top: 0;
   margin-bottom: 0;
}
.art-header-position
{
   position: absolute;
   top: 0;
   right: 0;
   left: 0;
} 

.art-header-wrapper 
{
   position: relative;
   top:0;
   width:1000px;
   margin:0 auto;
}
.art-header-inner 
{
   position: relative;
   margin: 0 10px;
}

/* end Header */

/* begin Logo */
div.art-logo
{
   display: block;
   position: absolute;
   top: 159px;
   left: 50%;
   margin-left: -482px;
   width: 965px;
}

/* end Logo */

/* begin Menu */
/* menu structure */

ul.art-hmenu a, ul.art-hmenu a:link, ul.art-hmenu a:visited, ul.art-hmenu a:hover 
{
   outline: none;
   position: relative;
   z-index: 11;
}

ul.art-hmenu, ul.art-hmenu ul
{
   display: block;
   margin: 0;
   padding: 0;
   border: 0;
   list-style-type: none;
}

ul.art-hmenu li
{
   margin: 0;
   padding: 0;
   border: 0;
   display: block;
   float: left;
   position: relative;
   z-index: 5;
   background: none;
}

ul.art-hmenu li:hover{
   z-index: 10000;
   white-space: normal;
}
ul.art-hmenu li li{
   float: none;
   width: auto;
}
ul.art-hmenu li:hover>ul {
   visibility: visible;
   top: 100%;
}
ul.art-hmenu:after, ul.art-hmenu ul:after
{
   content: ".";
   height: 0;
   display: block;
   visibility: hidden;
   overflow: hidden;
   clear: both;
}
ul.art-hmenu, ul.art-hmenu ul {
   background-image: url();
   min-height: 0;
}

ul.art-hmenu ul
{
   visibility: hidden;
   position: absolute;
   z-index: 10;
   left: 0;
   top: 0;
   background-image: url();
   padding: 10px 30px 30px 30px;
   margin: -10px 0 0 -30px;
}

ul.art-hmenu{
   position:relative;
   padding: 13px 10px 13px 10px;
   float: left;
   left: 50%;
}
div.art-nav-center{
   position: relative;
   float: right;
   right: 50%;
}
/* end menu structure */

/* menu bar */

.art-nav
{
   width:1000px;
   margin:0 auto;
   min-height: 65px;
   z-index: 100;
   margin-top: 3px;
   margin-bottom: -7px;
}

.art-nav:before, .art-nav:after{
   background-image: url();
}
.art-nav:before{
   right: 26px;
}
.art-nav:after{
   width: 26px;
}
/* end menu bar */
.art-nav-outer{
   position:absolute;
   width:100%;
}
.art-nav-wrapper 
{
   position: relative;
   width:1000px;
   margin:0 auto;
}

.art-nav-inner{
   margin: 0 17px;
}

/* end Menu */

/* begin MenuItem */
ul.art-hmenu>li>a
{
   position: relative;
   display: block;
   height: 39px;
   cursor: pointer;
   text-decoration: none;
   color: #050B96;
   padding: 0 28px;
   line-height: 39px;
   text-align: center;
}

ul.art-hmenu>li>a:before, ul.art-hmenu>li>a:after
{
   position: absolute;
   display: block;
   content:' ';
   top: 0;
   bottom:0;
   z-index: -1;
   background-image: url();
}

ul.art-hmenu>li>a:before
{
   left: 0;
   right: 4px;
   background-position: top left;
}

ul.art-hmenu>li>a:after
{
   width: 4px;
   right: 0;
   background-position: top right;
}

.art-hmenu a, .art-hmenu a:link, .art-hmenu a:visited, .art-hmenu a:hover
{
   text-align: left;
   text-decoration: none;
}

ul.art-hmenu>li>a:hover:before {
   background-position: center left;
}
ul.art-hmenu>li>a:hover:after {
   background-position: center right;
}
ul.art-hmenu>li>a:hover, ul.art-hmenu>li:hover>a{
   color: #D4D4D4;
}

/* end MenuItem */

/* begin MenuSeparator */
ul.art-hmenu>li:before
{
   position:absolute;
   display: block;
   content:' ';
   top:0;
   left:  -13px;
   width:13px;
   height: 39px;
   background: url() center center no-repeat;
}

ul.art-hmenu>li {
   margin-left:13px;
}
ul.art-hmenu>li:first-child {
   margin-left:0;
}

ul.art-hmenu>li:first-child:before{
   display:none;
}
/* end MenuSeparator */

/* begin MenuSubItem */
.art-hmenu ul a
{
   display: block;
   white-space: nowrap;
   height: 26px;
   background-image: url();
   background-position: left top;
   background-repeat: repeat-x;
   border-width: 1px;
   border-style: solid;
   border-top-width: 0;
   border-color: #595959;
   min-width: 7em;
   text-align: left;
   text-decoration: none;
   line-height: 26px;
   color: #FCC5C8;
   font-size: 12px;
   margin:0;
   padding: 0 17px;
}

.art-hmenu ul>li:first-child>a
{
   border-top-width: 1px;
}

.art-hmenu ul a:link, .art-hmenu ul a:visited, .art-hmenu ul a:hover, .art-hmenu ul a:active
{
   text-align: left;
   text-decoration: none;
   line-height: 26px;
   color: #FCC5C8;
   font-size: 12px;
   margin:0;
   padding: 0 17px;
}

.art-hmenu ul li a:hover
{
   color: #D9D9D9;
   background-position: left bottom;
   border-color: #595959;
   border-top-width: 1px !important;
}

.art-hmenu ul li:hover>a
{
   color: #D9D9D9;
   background-position: left bottom;
   border-color: #595959;
   border-top-width: 1px !important;
}

/* end MenuSubItem */

/* begin Box, Sheet */
.art-sheet
{
   max-width:1000px;
   margin-top: 3px;
   margin-bottom: -7px;
   cursor:auto;
   width: 1000px;
}
.art-sheet-body 
{
   padding:17px;
   min-width:46px;
   min-height:46px;
   padding-top:17px;
   padding-bottom:17px;
}
.art-sheet:before, .art-sheet:after 
{
   content: url();
   font-size: 0;
   background-image: url();
}
.art-sheet:after{
   clip:rect(auto, auto, auto, 960px);
}
.art-sheet:before,.art-sheet-body:before{
   right:40px;
}
.art-sheet-body:after{
   width: 40px;
   top:40px;
   bottom:40px;
   background-image:url();
}
.art-sheet-body:before{
   top:40px;
   bottom:40px;
   background-image:url();
}

.art-footer
{
   position: relative;
   margin-top:0;
   margin-bottom:0;
   width: 100%;
}

.art-footer-body
{
   position:relative;
   padding: 15px;
   color: #000000;
   font-size: 11px;
}

.art-footer-body:before
{
   position: absolute;
   content:' ';
   z-index:-2;
   left:0;
   right:0;
   top:0;
   bottom:3px;
   background:rgba(224, 223, 223, 1);
   background-position:bottom left;
}

.art-footer:before, .art-footer:after 
{
   position: absolute;
   content:' ';
   z-index:-2;
   bottom:0;
   height:3px;
   background:#170BA0;
}

.art-footer:before
{
   left:0;
   right:3px;
   background-position: bottom left;
}

.art-footer:after
{
   right:0;
   width:3px;
   background-position: bottom right;
}

.art-footer-body .art-rss-tag-icon
{
   position: absolute;
   left:   6px;
   bottom:15px;
   z-index:1;
}

.art-rss-tag-icon
{
   display: block;
   background-image: url();
   background-position: center right;
   background-repeat: no-repeat;
   height: 30px;
   width: 32px;
   cursor: default;
}

.art-footer-text p
{
   padding:0;
   margin:0;
   text-align: center;
}

.art-footer-body a,
.art-footer-body a:link,
.art-footer-body a:visited,
.art-footer-body a:hover
{
   color: #000000;
   font-size: 11px;
}

.art-footer-text
{
   min-height: 30px;
   padding-left: 10px;
   padding-right: 10px;
   text-align: center;
}

.art-footer-body a,
.art-footer-body a:link
{
   color: #FA999E;
   text-decoration: none;
}

.art-footer-body a:visited
{
   color: #9E9E9E;
}

.art-footer-body a:hover
{
   color: #402903;
   text-decoration: underline;
}/* end Footer */

/* begin PageFooter */
.art-page-footer
{
   font-family: Arial;
   font-size: 10px;
   letter-spacing: normal;
   word-spacing: normal;
   font-style: normal;
   font-weight: normal;
   text-decoration: underline;
   color: #A00810;
}

.art-page-footer
{
   position: relative;
   z-index: 10;
   padding: 1em;
   text-align: center;
   text-decoration: none;
   color: #1C1C1C;
}

</style>

</head><body class="">
<div id="art-main">
<div class="cleared reset-box"></div>
<div class="art-header">
<div class="art-header-position">
<div class="art-header-wrapper">
<div class="cleared reset-box"></div>
<div class="art-header-inner">
<div class="art-logo">
</div>
</div>
</div>
</div>
</div>
<div class="cleared reset-box"></div>
<div class="art-bar art-nav">
<div class="art-nav-outer">
<div class="art-nav-wrapper">
<div class="art-nav-inner">
<div class="art-nav-center">
<ul class="art-hmenu menu-2">
<li class="menu-item-47"><a href="#" title="Home">Home</a>
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<li class="menu-item-41"><a href="#" title="About us">About us</a>
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<li class="menu-item-44"><a href="#" title="CASES">CASES</a>
</li>
<li class="menu-item-46"><a href="#" title="Services And Support">Services And Support</a>
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<li class="menu-item-221"><a href="#" title="Products and Services">Products and Services</a>
<ul>
<li class="menu-item-111"><a href="#" title="Solar Systems">Solar Systems</a>
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</li>
<li class="menu-item-220"><a href="#" title="Water Treatment Equipment">Water Treatment Equipment</a>
</li>
</ul>
</li>
<li class="menu-item-43"><a href="#" title="Contact us">Contact us</a>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
<div class="cleared reset-box"></div>
<div class="art-box art-sheet">
<div class="art-box-body art-sheet-body">

{{ text }}
    <div class="art-footer">
<div class="art-footer-body">
<a class="art-rss-tag-icon" href="#" title="{{ keyword }} RSS Feed"></a>
<div class="art-footer-text">
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</div>
<div class="cleared"></div>
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</div>
<div id="wp-footer">
<p class="art-page-footer"></p>




</div>
</body>
</html>";s:4:"text";s:3552:"To eliminate the discrimination tests, all Safe Harbor contributions must be 100% vested when contributed. For example, if the 3% non-elective contribution is chosen, that portion must be 100% vested. QNEC. If a 401k safe harbor plan calls for 3%-of-pay, non-elective employer contribution and employer also makes non-matching, profit My wife was laid off in October 2009, I just got a 401k statement for the period April to June 2010. Actual Contribution Percentage We have answers for plan sponsors, small business and plan participants. This is true both for  How You Benet from a Safe Harbor 401(k) Plan Safe Harbor plan designs eliminate the need for annual ... u Safe Harbor match or non-elective contribution Safe Harbor 401k Plans Becoming Mainstream for Many Employers. ... not wish to make the safe harbor contribution. A candidate is not required to be a member of ASPPA to take an ASPPA examination. ... safe harbor matching contributions on an employees elective contributions are not affected by the amount 401(k) Plan Overview. A client makes a non-elective 3% safe harbor 401k contribution. Need help with 401k and 403(b) plan rules and other issues? Safe Harbor 401(k) Plans With Robert M. Kaplan, CFP, CPC, QPA, APA AGENDA The Basics Getting Started ... contributions that satisfy the safe harbor are exempt The safe harbor 401(k) ... Plan Contribution Limits. The Issue Many of you have a 401(k) plan or some other form of defined contribution plan that needs to meet what are called top-heavy plan rules. Summary of Safe Harbor Contributions . A type of contribution an employer chooses to make to each of his or her eligible employee's employer-sponsored retirement plan. A discretionary matching contribution may also be made which is subject to vesting.) Per the table below the maximum employee (elective deferral) annual contribution limit across all 401k and 403b plans stays at $18,000 in 2017. If Safe Harbor is adopted and only the Safe Harbor contributions are being made, then only the Safe Harbor contributions are required The employer must make either a safe harbor matching contribution or a safe harbor nonelective contribution to satisfy the ADP safe harbor contribution requirement. Safe harbor matching contribution  100% of elective contributions up to 1% of compensation and 50% of elective contributions between 1% and 6% of compensation. Free, unbiased and informative. What are the advantages and disadvantages of offering a non-elective contribution? What is a Safe harbor Non-Elective Contribution. The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. No, the maybe safe harbor must always use the safe harbor nonelective option. Because safe harbor nonelective contributions qualify as qualified nonelective contributions (QNECs), they may be included with employee 401(k) elective deferrals in satisfying the ADP nondiscrimination test for a year in which safe harbor nonelective contributions are reduced, suspended, or eliminated. Qualified Non-Elective Contributions ADP. Safe Harbor matching contribution and non-elective contributions can now be easily calculated with the ForUsAll Safe Harbor calculator. I thought this was an easy question. How Safe Is Your ADP/ACP Safe Harbor? Actual Deferral Percentage: QMAC. Safe Harbor Contributions ... 3% Non-elective  The Employer commits to fund a contribution of 3% of compensation for all eligible employees. Characteristics Traditional safe harbor Section 401(k) plan (IRC Section 401(k)(12)). ";s:7:"keyword";s:37:"safe harbor non elective contribution";s:7:"expired";i:-1;}