401(k) SH change prior to plan year

[Guest AP914]

Can a plan change before the end of the year from a 3% non-elective safe harbor to a safe harbor match, if the participants already received a safe harbor notice informing them of the 3% non-elective?

Any sites would be helpful.

plan year = calendar year

Thanks in advance!

[Tom Poje]

I am assuming you mean for 2013.

well, if a notice is provided at least 30 days before plan year begins you have 'deemed satisfication of the timing requirement' 1.401(k)-3(d)(ii)

if it is less than that, then it is really a facts and circumstances issue.

will all employees have a chance to make an 'informed' decision before the end of the year?

especially with Christmas holidays and the like?

I think there is a good argument the answer is yes in a small office situation, arguably the more people involved and less 'contact' if that is a good term, then the answer gets like my hair - grayer.

[Guest AP914]

Thanks Tom! Yes, I was talking about 2013.