Failure to Make SH Contributions

[Guest rmyoung]

I'm trying to locate the final regs on line that contain the information regarding a Safe Harbor plan not being able to "fall back" on ADP/ACP testing if they fail to make a SH contribution.

Can someone point me in the right direction?

[Tom Poje]

point point

http://www.ustreas.gov/press/releases/repo...22804td9169.pdf

you won't find it in the regs, it is in the preamble

assuming it prints the same, try page 23