Question ID: $1427095$

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 the following statements regarding the safe harbor provisions is FALSE?

A$)$

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

B$)$

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

C$)$

an employer may satisfy the safe harbor provisions by making certain nonelective contributions for all eligible employees.

D$)$

mandatory employer contributions under the safe harbor provisions may be subject to a $3-$year cliff vesting requirement.