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New Safe Harbor 402(f) Explanations (PDF)
Utz, Miller & Eickman, LLC 
[Guidance Overview] Sept. 15, 2009 Excerpt: Plan administrators are not required to use the safe harbor language, but we generally think it wise to do so to the greatest extent possible. At a minimum, the new safe harbor language serves as a great starting point to ensure that a plan's Section 402(f) explanation reflects the current state of the law. If you have questions regarding the appropriate steps to take with respect to your plan in light of this new guidance, please do not hesitate to contact us. Please also keepin mind that even an explanation including the safe harbor language will need to be modified when relevant law changes. Notice 2009-68 includes an explicit reminder of that fact. MORE >> |
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