When your establishing a new retirement plan - safe harbor 401(k), when do the participants need to be notified of the plan. Is is so many days after its been implemented or so many days before?

Thanks.

In the case of a new safe harbor 401(k) plan, each eligible employee must be given written notice at least 30 days (and not more than 90 days) before the plan's effective date.

The initial distribution of the summary plan description must be no later than 120 days after the adoption date.

Don't forget that employee deferrals cannot be made until after a plan is actually adopted. Retroactive effective date is not good enough.

See Notice 98-52, V.C.2.b. In the case of a newly established plan (or a plan which is adding a 401(k) feature), notice can be given up until the date the plan is adopted.