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Suspension of 401(k) Safe Harbor Contributions
Herrick, Feinstein LLP Link to more items from this source
[Guidance Overview]
Jan. 21, 2014
"Beginning after 2014, employers may want to consider revising their safe harbor notice to specify that the safe harbor contribution may be reduced or suspended and that a supplemental notice will be provided in such case. By making such revisions in the safe harbor notice, employers can avoid having to demonstrate that they are operating at economic loss should they desire to reduce or suspend their safe harbor contributions."

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