401(k) Safe Harbor Nonelective

[ERISA25]

With respect to a 401(k) safe harbor 3% nonelective plan, can an employer amend the plan during the plan year to exclude a category of participants (i.e. leased employees/ or part-time)? Can you make such exclusions and still stay within the safe harbor? Citations are appreciated. Thanks for your help.

[Tom Poje]

the IRS has provided only 2 situations that a safe harbor plan can be amended (that I know of)

1. adding a Roth feature

2. amending hardships for funeral expenses

they keep promises to offer other possibilities, but in the abscence of any guyidance, I would be wary of amending plans during the year for other situations