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I am working on a plan to plan merger for a client.

In their prior plan, the client suspended their safe harbor match in March, 2009. They provided proper notice to the participants.

The client reinstated the safe harbor match in September after holding a company meeting and informing their employees.

The safe harbor match is funded annually.

No particpnats stopped deferring or reduced their deferrals because of the notice to suspend.

Does this client still meet safe harbor requirements, or can you not reinstate in same plan year?

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