Looking for some guidance on amending a safe harbor plan before the plan year begins but after the notice was provided. I have a safe harbor plan with a discretionary profit sharing (New Comparability formula) that has no allocation or eligibility requirements. They want to amend the plan for 1/1/2022 to add 1 year of service, age 21 and last day of plan year with 1000 hours requirement to receive profit sharing. Since this is late December, the safe harbor notice for 2022 has already been distributed. Can we amend the plan since it has not started yet and send a revised safe harbor notice, or would the notice requirement of 30 days prevent this change from being made until 2023?
