"Late Safe harbor Notice" consequences?

Plan has been around for four or 5 years and have been SH match all the long.

What happens if they give their SH notice on Dec 20 this year?  Or January 12, 2023?

what are the consequences?

From the IRS' website.

https://www.irs.gov/retirement-plans/fixing-common-plan-mistakes-failure-to-provide-a-safe-harbor-401k-plan-notice#:~:text=Safe harbor notices should be,beginning of each plan year 

On 12/13/2022 at 11:58 AM, BG5150 said:

Plan has been around for four or 5 years and have been SH match all the long.

What happens if they give their SH notice on Dec 20 this year?  Or January 12, 2023?

what are the consequences?

So no notice for 4-5 years?  

Notice was given timely until this year.

1 hour ago, BG5150 said:

Notice was given timely until this year.

Ok, I wouldn't have a problem delivering the notice on 12/20.  It has to be delivered a reasonable period prior to the start of the plan year, based on facts and circumstances.  90-30 days is deemed to be reasonable. 

So in your case, if they can deliver it to participants and they have an opportunity to make/change elections prior to the start of the year, I would argue it is reasonable period prior to the start of the plan year.

If it is late (after the start of the plan year) check the link above. You have to see if it impacted some ones opportunity to make contributions and may have to correct for that.  Other than that, you maintain SH status.