Super Comp PLAN SIZE: Businesses whose owners and higher paid employees cannot make the maximum contributions due to low participation among lower paid employees. ELIGIBILITY: Must include employees who are at least 21 years old, have completed 2 years of service (at least 1,000 hours each year). Employer may set less restrictive eligibility standards. May exclude certain Union employees, nonresident aliens, nondiscriminatory classes of employees. FUNDING: Safe Harbor employer contributions required. Discretionary profit-sharing contributions are allocated based on reasonably expected benefits at retirement; not compensation alone. Employee pre-tax salary deferrals optional VESTING: Participants are immediately 100% vested in salary deferrals and Safe Harbor employer contributions. Vesting schedule available for discretionary employer contributions. Return to Investment page