December 1, 2014: Safe Harbor Notice Distribution

Calendar-year 401(k) plans electing safe harbor status for the 2015 plan year need to distribute their annual safe harbor notice a reasonable period prior to the beginning of the plan year.  Thirty to ninety days prior to the beginning of the plan yea is deemed reasonable by the IRS.  The safe harbor notice should go to all eligible participants, whether or not they are currently participating.