I have an 8/31 client with a simple 401(k) plan. Currently, the only contributions being made are employee salary deferrals and employer matches. They have decided to switch their Plan Year to calendar year. At this point, they would also like to consider adding a Safe Harbor match to the Plan in place of the current match for the Plan Year beginning January 1, 2014. I don't think that it is too late to prepare a S/H notice to be distributed to the employees informing them of this for 2014. Any problem with adding the S/H matching contribution?