Design-based safe harbor notice to participants

[Lori Friedman]

Would anyone be willing to provide a sample notice for a 401(k) safe harbor? I'm talking about the participant notice that gets distributed at least 30 days (but no more than 90 days) before the beginning of a plan year.

The plan satisfies the provisions of I.R.C. Sec. 416(g)(4)(H) and, therefore, isn't subject to top-heavy testing. Each year, the plan makes a 3% QNEC contribution for every NHCE.

I'm trying to same time and avoid "reinventing the wheel" by having to draft the language myself. Any help will be much appreciated.

[austin3515]

try googling "safe harbor notice." P.S. I don't know if this is any good or not.

http://www.lfg.com/lfg/rfs/docs/doc/3percentNotice.doc