A Section $401($k$)$ plan does not have to satisfy the ADP and ACP tests if it meets one of the safe harbor provisions. Which of these statements is FALSE?

@Employees must be immediately $100\%$ vested in mandatory employer contributions that are made under the safe harbor provisions. The mandatory contributions can take the form of either qualified non$-$ elective contributions $($QNECs$)$ to all eligible employees or qualified matching contributions $($QMACs$)$ to participating non$-$highly compensated employees who participate in the plan.

Question $14$ options:

a$)$

An employer may satisfy the safe harbor provisions by making certain matching contributions $($QMACs$)$ for non$-$highly compensated employees who participate in the plan.

b$)$

An employer may satisfy the safe harbor provisions by making non$-$elective contributions $($QNEC for all eligible employees.

c$)$

A plan that satisfies the safe harbor provisions is not subject to the top$-$heavy rules.

d$)$

Mandatory employer contributions under the safe harbor provisions may be subject to a

three$-$year cliff vesting requirement.