Safe Harbor 401k

[Guest lskin]

What happens if an employer offers a Safe Harbor 401k and in the year decides that they cannot do the mandatory match? Also can you amend a Safe Harbor 401k to be a Traditional 401k mid year?

[Tom Poje]

this is explained clearly in the new regs 1.401(m)-3(h)

[Guest lskin]

Is there a way to find the regs on the net?

[Bob R]

You can probably find them in numerous places but here's the IRS cite:

http://www.irs.gov/pub/irs-regs/td_9169.pdf

[Tom Poje]

that appears to be the same copy I have, so assuming the pages are the same you would find what you are looking for on page 222.

(These regs are very important, I don't see how people do without them being handy. the preamble at the start explains some things very clearly as well - that is why, instead of simply providing a quick answer to the question I am encouraging as much as possible printing these)