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Safe Harbor 401(k) Plan Changes its Plan Year


John A

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If there is a change in Plan Year for a safe harbor 401(k) plan, does the plan automatically have to do ADP/ACP testing for the short plan year created, and then automatically resume non having to do ADP/ACP testing for the next full 12 month plan year?

Is the plan automatically exempt from the safe harbor notice and contribuiton requriements for the short plan year created by the plan year change?

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