If a plan sponsor has passed out the safe-harbor 401(k) notices, but has not currently amended the plan for the safe-harbor 401(k) language:

1) Is the plan a safe-harbor 401(k) plan? (Has the plan sponsor oligated itself to do a safe-harbor 401(k) amendment? Can the amendment be done as part of the GUST restatement process?)

2) Is the plan required to do ADP/ACP testing because it is not a safe-harbor 401(k) plan due to the lack of an amendment, despite meeting the notice requirement?

3) What action should the plan sponsor take at this point?

It is my understanding that you have until the end of the remedial amendment period to restate your document so that timely notice is all that is required to use the safe harbor method at this point.