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Modifications to Safe Harbor Matching Contribution Requirements Have Taken Effect
Reid and Riege, P.C. Link to more items from this source
[Guidance Overview]
Feb. 22, 2015
"The Final Regulations allow plan sponsors a measure of breathing room, permitting a mid-year reduction or suspension of otherwise required safe harbor contributions if a plan sponsor is experiencing economic loss or, regardless of its financial situation, the sponsor complies with the preliminary and supplemental notification requirements ... Plan sponsors should take note that ... effective dates for the Final Regulations relating to safe harbor nonelective contributions differ from the effective dates relating to safe harbor matching contributions."

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