Safe Harbor 401(k) Plans: Overview and Planning Opportunities | Practical Law

Safe Harbor 401(k) Plans: Overview and Planning Opportunities | Practical Law

A Note providing an overview of 401(k) safe harbor plans. It includes a discussion of applicable nondiscrimination rules, the timing and form of safe harbor contributions, the circumstances under which safe harbor contributions can be eliminated or reduced, and permissible mid-year changes to safe harbor plans.

Safe Harbor 401(k) Plans: Overview and Planning Opportunities

Practical Law Practice Note 9-501-1089 (Approx. 21 pages)

Safe Harbor 401(k) Plans: Overview and Planning Opportunities

by Andrew Douglass, Neal, Gerber & Eisenberg LLP and William P. Sweeney, Polsinelli PC, with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Note providing an overview of 401(k) safe harbor plans. It includes a discussion of applicable nondiscrimination rules, the timing and form of safe harbor contributions, the circumstances under which safe harbor contributions can be eliminated or reduced, and permissible mid-year changes to safe harbor plans.