amending a safe harbor Plan

[pmacduff]

Can someone point me to the reg # regarding safe harbor plan amendments?

(ie. what's allowable (not much I know) and what is not)

We have a client currently doing the safe harbor match. They want to add auto enrollment to the plan in 2015 but with all the chaos at year-end, want to implement the auto enroll effective March 1st or so, instead of January 1st.

[GMK]

Here's a recent discussion of concerns about doing mid-year SH plan changes. It includes some references.

http://benefitslink.com/boards/index.php?/topic/53930-amendment-to-safe-harbor-plan/#.VBIHnOlOVaQ

To avoid the year-end chaos (and possible issues with mid-year changes), have them do the amendment now with an effective date of January 1, 2015. The 3-1/2 months remaining until 2015 seems like enough time to prepare revised enrollment documents and SPD or SMM (and 2-1/2 months for the SH notice) for simply adding auto enrollment.