401(k) Matching Contributions – What Employers Need to Know

Safe harbor matching contributions. Safe harbor 401(k) plans are the most popular type of 401(k) plan used by small businesses today. They automatically pass annual ADP/ACP and top heavy tests and allow business owners to make salary deferrals up to the legal limit ($18,500 + $6,000 catch-up for 2018) without the risk of corrective refunds or contributions.

https://www.employeefiduciary.com/blog/401k-matching-contributions