Excerpt: Is there anything an employer can do to recapture the retirement planning opportunity lost if he missed the October 1, 2004 deadline for establishing a 'Safe Harbor' 401(k) Plan? The answer may surprise you... For many small employers implementing a 401(k) plan for the first time (or first adding a 401(k) feature to an existing plan), their procrastination may actually result in a positive outcome. The following case study outlines how missing the 'Safe Harbor' deadline may turn[.]