I have searched for hours for some information on accounting methods for 401K.

My employer safe harbor match is 100% of the first elective contributions and 50% of the next 2% of contributions

My employer non elective contribution is 5.7% of eligible employee compensation.

Transamerica administrates the plan. I work for a small business. I am 100% vested. I meet all plan eligibility requirements.

I printed out my account details today.

YTD salary 23306.38

Statement details:
Employer Match - Beginning Balance 2062.25 contribution $0 Gain(Loss)$519.84 Ending Balance $2565.88

Employer Safe Harbor Match Beginning balance $1748.67 contribution $879.44 Gain/Loss 571.52 Ending balance $3182.82

It sure looks like my employer gets to use my unrealized gains in the 401k plan to meet it's contribution obligations.

Can this be right? My plan administrator has no clue how contributions are computed and TA says speak with my plan administrator.

I appreciate any information/explanation that you can provide