Stoppage of Match - regular or SH - Notice Required

[Pammie57]

In light of the COVID-19 effects on a lot of small businesses, I have been asked today about what kind of notice (30 day) or what does the Employer have to give to participants if they want to stop the match for the rest of the year.  Can they even do that with the safe harbor match?  I think so, but then the plan would have to submit to ADP testing, correct?  Did the CARES Act give any guidance in this area?    Thanks

[RatherBeGolfing]

No relief in CARES.  ARA is pushing to have it included in the fourth round of legislative relief.  

Yes to notice and testing

[PainPA]

Need to be careful if plan is relying on the S/H to satisfy top heavy as well.