McKay Hochman Company, Inc.

401(k) Safe Harbor Plans

Date	Subject	Title
07/01/10	Plan Design	Exclude HCEs from SH Contribution
06/21/10	Plan Termination	Short Plan Year
04/30/10	EPCRS Correction	Eligibility Error in SH Plan
02/25/10	Top Heavy	SH 401(k) & Top Heavy
08/21/09	2010	SH 401(k) for 2010
09/18/09	Chart	401(k) SH Chart
05/26/09	NEC	Stop NEC Mid-Year Proposed Reg
09/12/07	QACA Chart	QACA/SH 401(k), QACA Chart
07/13/07	Chart	SIMPLE, SH 401(k), QACA Chart
06/22/07	QACA	Auto-enrollment SH 401(k)
05/24/07	Notice	Brand-New Plan or New Employee
07/03/08	Compensation	401(k) SH Compensation
02/09/06	2006	Safe Harbor 401(k) Plans for 2006
12/15/06	Notice	2007 Safe Harbor 401(k) Notice
06/05/09	Chart	Revised 401(k) Safe Harbor Chart
12/01/05	Cross-Tested	Safe Harbor 401(k) And Cross-Tested
11/17/05	Compliance	Safe Harbor 401(k) Notice Compliant
10/27/05	Year Exceptions	Exceptions to 12 Month Plan Year
10/27/05	Discret. Match	Safe Harbor & Discretionary Match
06/09/05	Termination	Terminating with a Short Plan Year
11/18/04	2005	Safe Harbor Plans for 2005
10/01/02	Top Heavy	Safe Harbor & Top Heavy Post-EGTRRA
09/01/02	2003	Safe Harbor 401(k) for 2003
11/07/03	2004	Safe Harbor 401(k) for 2004
03/19/04	Top Heavy	Top Heavy Rules, RR 2004-13
10/21/04	Top Heavy	Coordinating Top Heavy & Safe Harbor

Date	Subject
08/07/09	Failure to Provide Safe Harbor Notice
07/23/09	Testing Method When Stopping SH Midyear
04/03/09	HCEs Required to Receive SH Contrib?
02/02/09	Reduce Enhanced to Basic During Plan Year?
01/16/09	SH Amended out, Test Current or Prior?
04/04/08	TH Comp Full
04/04/08	Matching May Be Used
04/04/08	3% TH 1/2 or Whole Year
02/21/08	SH 401(k) and Discretionary Match
11/16/07	TH Exempt? Defer & SH Match to NHCEs, No Forfeitures.
11/16/07	RR 2004-13 When SH is Exempt from Top Heavy.
11/16/07	Immediate Deferral & 6-month Eligibilty for SH Matching?
10/26/07	Safe Harbor 401(k), 1 of 3 Partners & NHCE?
10/05/07	Simple IRA to a Safe Harbor 401(k) Plan, Jan. 1 Timing
10/05/07	Deadline to Start a Safe Harbor 401(k)
10/05/07	Basic SH Matching Satisfy ADP Test?
08/03/07	Fixed Match & 3% SH NEC, Satisfy the ACP SH?
07/03/08	Notice Deadline: Brand-New Plan, New Employee
07/03/08	Roth 401(k) in a SH Plan?
07/03/08	Discretionary Match, Exempt from ACP Testing?
04/29/04	Compensation Participant or Plan Yr
05/28/04	May a safe-harbor 401(k) plan change plan years by running a short plan year?
03/07/05	3% SH NEC Exempt From the Top-Heavy Rules?
07/03/08	Amending Document to Add 401(k) Safe Harbor
07/03/08	3% SH NEC May Satisfy ADP and ACP
06/25/02	3% NEC Used to Satisfy Top Heavy
07/03/08	Top Heavy Exemption, SH Match

To learn more, call 1-973-492-1880 or e-mail info@mhco.com.