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IRS Creates Level Playing Field for Suspensions of 401(k) Safe Harbor Contributions (PDF)
The Wagner Law Group in 401(k) Advisor Link to more items from this source
[Guidance Overview]
Feb. 2, 2014
"Since the new rules will apply to both matching and nonelective contributions for plan years beginning after 2014, it would be advisable for all employers who may wish to make a mid-2015 reduction to or suspension of their safe harbor 401(k) plans to provide the updated notice in 2014 unless it can confidently be predicted that the employer will be operating at an economic loss in 2015."

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