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Kathy Moran
Can a plan that has adopted a safe harbor 3% in 2009, change the plan specifications to a basic safe harbor matching plan for 2010 without affecting the status of the plan?

Thanks for any guidance you can provide.
K2retire
The change must happen at the start of a new plan year.
Tom Poje
yes, your 30 day notice should indicate such, I believe plan can be amended as late as Dec 31.
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