"Although the final regulations largely track the 2009 proposed regulations, they do permit plan sponsors to add language to their annual safe harbor notices to reflect the ability to make employer contribution changes mid-year, and thereby avoid having to demonstrate that the employer has a financial hardship in order to permit the change. While some employers with non-elective formulas undoubtedly will take advantage of the new rules to make mid-year suspensions, the economic pressures that were extant when the proposed rules were published in mid-2009 have largely relaxed. At the same time, the new rules create an immediate need to expand 2014 safe harbor notices if a plan sponsor wants to keep its options open for next year."