Auto Enroll/QDIA Notice

[Randy Watson]

According to the Treasury regulations, an auto-enrollment notice "must include the provisions found in 1.401(k)-3(d)(2)(ii) to the extent those provisions apply to the arrangement." I think that this could be interpreted to mean that you don't have to include any of the information contained in that section of the regs if you don't have a safe harbor plan. On the other hand, the use of the phrase "to the extent" can be mean that you need to include some of that information even if you don't have a safe harbor plan. For example, it could be argued that some of those provisions apply to a non-safe harbor plan, like the provisions of that section that require a notice to include the type and amount of compensation that may be deferred, the periods available for making deferral elections, withdrawal and vesting provisions etc. Am I reading too far into this? If so, why would they use the phrase "to the extent"?