Safe Harbor 401(k) & Safe Harbor 401(k) Top Heavy FAQs
A safe harbor 401(k) satisfies the safe harbor ADP and ACP tests with a 3% nonelective contribution. If this plan has a fixed rate of match written into the plan document that provides a match of more than 4% of compensation, will it still satisfy the ACP safe harbor? Rev. 08-03-07 E-mail Alert 2007-10
What are the requirements for providing a brand-new plan with a safe harbor notice? What about providing that notice to a brand new employee? Rev. 05-24-07 E-mail Alert 2007-7
Is the use of total compensation required when calculating the safe harbor 401(k) nonelective contribution? Rev 02-09-07 E-Mail Alert 2007-2
May a safe harbor plan accept Roth 401(k) contributions? Rev 04-13-06 E-Mail Alert 2006-7
Is a safe harbor 401(k) plan provides a discretionary match, is it exempt from ACP testing?
Rev 10-27-04 E-Mail Alert 2005-21Is a plan that makes a safe harbor 3% nonelective contribution exempt from the top-heavy rules? Rev 4-17-03 E-Mail Alert 2003-7
How is a 401(k) Safe Harbor plan provision added after the plan is restated and amended for GUST?Rev. 01/27/03
May the Safe Harbor 401(k) 3% NEC be used to satisfy the Top Heavy contribution? Rev 06/25/02