401(k) effective date

[Guest esi-jht]

I know that 401(k) deferrals may not begin until the date the document has been signed. Can the document, however, be made effective as of 1/1 if deferrals are starting later in the year? For instance, ER wants to establish 401k/psp. PS provisions will be effective for entire year. Plan isn't signed until 8/1/. Deferrals may not be made before 8/1 but does the document have to refer to the 8/1 date as effective date for deferrals. We use Corbel and the AA makes provision for separate effective date for deferrals. If the document was prepared w/out specifying 8/1 for deferrals is it still ok?

[austin3515]

I can tell you that I have a client who started a new plan, effective date of 3/1/XX, and deferrals began in June, with no reference to that date in the doc.