Hello. What would be the deadline for a calendar year plan to add 401(k) and safe harbor provisions for the current plan year? If they are able to add these provisions in 2006, what are other deadlines they would have to be aware of - I am thinking of posting a safe harbor notice - does not posting a notice in 2005 mean they can't use for 2006? I am also thinking that I read somewhere that safe harbor has to be in place at least three months in a plan year.

Thank you very much!

The latest a PS plan with no 401(k) option can add the safe harbor provison is October 1st. The first year notice can be distributed on the effective date of the provision or OCtober 1st in this case.