A "Safe Harbor" 401(k) is a plan that will allow the highly compensated employees to have a disproportionately large share of the funds in the plan. The company does this by making contributions to the accounts of non-participatory employees. IOW, in a non SH plan, the company only makes employer contributions based on a matching schedule (you don't defer, we don't match) but the high comps are only allowed to have a certain percentage of the total assets in the plan. In a SH plan, the employer makes contributions (usually 2% of gross wages) to the accounts of even those who are eligible but don't participate and in return, the plan allows the high comps to hold more than their fair share of the plan assets.

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1983 M-B 240D-Gone too.
1976 M-B 300D-Departed.

"Good" is the worst enemy of "Great".