A Safe Harbor 401(k) plan design meets the needs of both law partners, such as the ability to maximize their own retirement savings. Also, because the law partners know that their employees may not be able to contribute as much as they can, they understand the risk of failing the nondiscrimination testing. As the solution, the Safe Harbor plan design may be exempt from certain nondiscrimination tests if it meets certain criteria, such as mandatory contributions to their employees and 100 percent immediate vesting. Both law partners have stated that they are not opposed to making mandatory contributions and vesting was not an issue to them. This makes the Safe Harbor plan design a good fit for Jacobs and Lofgren.