Safe Harbor Notice for Qualified Retirement Plans | Practical Law
A required notice to participants in a safe harbor defined contribution plan, such as a 401(k) plan, explaining the employer's matching safe harbor contributions. This notice satisfies Internal Revenue Code (Code) requirements for the initial and annual notice plan administrators must send to participants to qualify for the safe harbor under Code Section 401(k)(12). This Standard Document has integrated notes with important explanations and drafting tips.