Plans that meet ADP/ACP safe harbor requirements can automatically satisfy certain nondiscrimination tests.
For you to meet notification requirements, all eligible employees must receive information about the plan’s safe harbor contribution and vesting details before the beginning of each plan year.
According to the IRS, notice may be given 30 to 90 days before the beginning of the plan year. For a newly established 401(k) plan, notice can be given up to the first day of the first plan year. If the plan is amended mid-year, an updated notice summarizing the change may be required to be distributed 30 to 90 days before the effective date.
For more information, see our sample ADP/ACP safe harbor notice or contact your Retirement Plan Coordinator.