Because Safe Harbor plans allow Highly Compensated Employees to defer the maximum amount of compensation permitted by law without worrying about nondiscrimination test issues, Safe Harbor plans are advantageous for employers that have Highly Compensated Employees looking to maximize their contributions. In addition, an employer with a top heavy plan could benefit from the Safe Harbor plan design because the employer's Safe Harbor contributions may be counted toward satisfying top heavy contribution requirements. However, the cost to eliminate these nondiscrimination tests is making mandatory Safe Harbor contributions to eligible employees. So, the employer must be willing and able to make the appropriate contributions to the plan and the Safe Harbor contributions must be 100 percent vested immediately.