Compass
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Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Text of IRS Announcement 2007-59: OK to Add Certain Features to Safe Harbor 401(k) Plan in Mid-Year (PDF)
Internal Revenue Service [IRS] [Official Guidance] May 31, 2007
2 pages. Excerpt: This announcement provides that a plan will not fail to satisfy the requirements to be a § 401(k) safe harbor plan merely because of mid-year changes to implement a qualified Roth contribution program (as defined in § 402A) or the hardship withdrawals described in part III of Notice 2007-7.
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