Updated Safe Harbor Notice for Comp exclusion required when Notice language not directly impacted?

[Abby N]

Plan with safe harbor match is going to be amended mid-year to exclude bonus from definition of compensation.  Safe Harbor notice currently refers to SPD for definition of compensation.  Is an updated safe harbor notice required to be distributed since no change is being made to the notice?  I don't think SMM notice timing is impacted, but curious what others think.  
 

Thanks for your thoughts and help!

[justanotheradmin]

see the paragraphs about Safe Harbor Notices https://www.irs.gov/retirement-plans/mid-year-changes-to-safe-harbor-plans-or-safe-harbor-notices

I'm sure you've thought about these in relation to the compensation change - but in case not:

will §414(s) compensation testing pass? 
is the cutback allowed? 

I know you asked questions on another post. so hopefully you were able to get the information you need to to do an analysis for the plan prior to any amendment being done

[WCC]

7 hours ago, Abby N said:

Plan with safe harbor match is going to be amended mid-year to exclude bonus from definition of compensation.

Does the plan intend to keep safe harbor status after the mid year amendment? I am of the opinion the plan cannot be amended mid year to exclude bonuses as this will reduce the match formula which the participants have already accrued the right to receive. The exceptions to this are found in 401(k)-3(g) and 1.401(m)-3(h).  My opinion is based on IRS Notice 2016-16 Section III B(iii). There are a handful of prior discussions on this topic in these message boards with other commentary.