FIRST PLAN YEAR IS SHORT.

[Lori H]

I'm thinking a 401(k) has to be in effect for at least 90 days, but can't be certain. Can the first plan year be a short plan year of let's say 60 days?

[WDIK]

In the case of a safe harbor 401(k) plan, the first plan year must generally be at least three months long. This period can be shorter if the employer was not in existence. I do not think any such restrictions apply to other 401(k) plans.