3 pages. Excerpt: The problem DOL has encountered in reviewing compliance with this general rule is that it is not always clear when is the 'earliest date' on which the segregation of contributions is possible. In February 2008, DOL proposed to create a 'safe harbor' to provide a higher degree of certainty. Under the proposed safe harbor, employers with plans that have fewer than 100 participants ... would be considered to have been timely under the 'earliest date' requirement if the contributions are deposited within seven business days. DOL has now adopted this seven-business-day safe harbor rule, effective immediately. The rule applies for all 'small' plans, both pension and welfare benefit plans.