Switch from ADP/ACP to SH

[Guest SDPension]

For a first year 401(k) Plan, are there regs that allow a Plan to switch from ADP/ACP testing to a Safe Harbor during the Plan Year?

[Tom Poje]

if you have an existing 401k, you can never switch at any point during the year. without looking up the cite, you have things like 30 day notice, requirement safe harbor be 12 months (unless first year of safe harbor - then it has to be at least 3 months, but that only applies to a new plan - you don't have that) etc.