Content Requirement for Safe Harbor Notice

[John Feldt ERPA CPC QPA]

I could be forgetting something here, but I think a safe harbor plan's withdrawal and vesting provisions must be spelled out in the safe harbor notice itself, and not just covered by a cross-reference to a relevant section in the SPD. The section of the regulations regarding this SPD cross-referencing fails to include the withdrawal and vesting provisions as an available cross-reference.

In other words, the notice content requirement of 1.401(k)-3(d)(2)(ii)(G) is not listed in 1.401(k)-3(d)(2)(iii).

I thought this might have been discussed at an ASPPA annual conference or other conference years ago? Or maybe something was said or done concerning this? Is there a place where we can electronically search the conference Q&As?

I see an November 2006 reference to this issue (thanks Tom):

http://benefitslink.com/boards/index.php?s...st&p=140633

I understand that a cross-reference must be more specific than just saying to look at the SPD, the regulation states it must reference the "relevant portions" of the SPD. However, it's not allowed at all for withdrawals and vesting. Can I get an amen confirming that still the case?

[Tom Poje]

that is my understanding, you are still suppose to describe vesting and distribution options.

[John Feldt ERPA CPC QPA]

Okay, amen it is. Thanks Tom.