Safe Harbor Notice?

[Dougsbpc]

Suppose you have an existing profit sharing plan with a 1/31 year end.

You can amend the plan to add safe harbor provisions as long as it is done more than three months before the plan year end (we are getting close). Do safe harbor notices still have to be provided 30 days prior to this or is there an exception for a plan conversion?

[John Feldt ERPA CPC QPA]

The plan has no deferral provisions now? Then they need to execute an amendment to add deferral options and to adopt safe harbor provisions, and it must be signed no later than November 1st. The safe harbor notice must be provided no later than November 1st (give it when they execute the amendment/restatement).