401(k) Safe Harbor Notice

[Guest Giovanni]

Since the IRS requires the 401(k) Safe Harbor Notice to contain a description of certain plan provisions, do you think it would be satisfactory to indicate in the Notice that it is deemed to be part of the SPD and attach the SPD to the Notice or advise the participants to refer to the SPD for the Plan's details?

[R. Butler]

The Notice really isn't part of the SPD, but you can satisfy much of the information by cross referencing the SPD. See Notice 2000-3, Q&A 8.