Safe Harbor Notice Deadlines for various situations

[Guest Kelly Igel]

PART I:

Knowing that *new* 401(k) plans (that are not "successor plans") have up until their effective date to get the safe harbor notice distributed...

And *existing 401(k) plans* adding safe harbor provisions must provide the safe harbor notice between 90 and 30 days prior to the beginning of the Plan Year...

And *existing profit sharing plans* adding 401(k) provisions and safe harbor have until the effective date of the 401(k) provisions to get the notices out...

WHAT ABOUT a plan that is being set up in December (with a 12/31 year-end) and wishes to do profit sharing only for 2001, and specify 401(k) provisions and safe harbor beginning 1/1/2002? Does this plan have until 1/1/2002 to get the safe harbor notices out, or should they have been provided by 12/1?

PART II:

Say we are setting up a brand new safe harbor 401(k) plan in June, which has a 12/31 year end. The employer provides the safe harbor notices before 7/1, and therefore specifies a 7/1 effective date for the 401(k) provisions, but it chooses to specify a 1/1 effective date (retroactive) for the rest of the plan. Say they are using the 3% nonelective option. Is the safe harbor contribution for the first year only based on compensation from 7/1 - 12/31? And if so, does this same apporach hold true for a profit sharing plan that adds 401(k) and safe harbor provisions in the middle of a plan year?

Thanks.