If the safe harbor notice is sent using electronic media, ensure that the following requirements of Reg. Section 1.401 (a)-21 (a) (5) and either Reg. Section 1.401 (a)-21 (b) or (c) are met: …

2 days ago · Failure to issue a required annual notice can have significant consequences. For example, if a plan sponsor forgets to issue the annual 401 (k) safe harbor notice, the plan …

All plans with a safe harbor feature must supply a safe harbor notice, unless the plan offers a safe harbor non-elective contribution and provides for no employer matching contribution.

The Notice states that while such plans are not required to provide the safe harbor notice, they still must provide a “maybe” notice (generally, within 30 days prior to beginning of the plan year).

d on the following: • If you distributed a Safe Harbor notice (“maybe notice”) and you intend to maintain Safe Harbor status until your Plan is terminated, you will be required to fund the 3% …

Jul 15, 2025 · To achieve safe harbor status, a 401 (k) plan must meet the following requirements: Mandatory Employer Contributions: Employer must provide employees with either a matching …

Sep 30, 2022 · While many are required to be sent to participants , the DOL’s new rule allowing for electronic delivery only applies to those they require. Most retirement plan notices and …

Section 103 of the SECURE Act amended the Internal Revenue Code to eliminate safe harbor notice requirements for certain plans that provide for safe harbor nonelective contributions.

Plans that use a matching contribution to satisfy Safe Harbor requirements must provide an annual notice to eligible employees. However, plans that use only a non-elective contribution …

Aug 25, 2025 · Existing plans can adopt a safe harbor nonelective contribution, with certain deadlines depending on the contribution amount. Employers were historically required to …