safe harbor non-elective

Plan A is a 401(k) with a SHNE contribution.

Participant A terminated in 2020 and returned to work for the same employer 12/3/2023 and client wants a cite that the SHNE must be made for this individual, who is now a participant as of his date of hire.

The plan document will outline when a rehire re-enters the plan. That’s the cite.