Search results with tag "Notice 2016 16"

Notice 2016-16 Mid-Year Changes to Safe Harbor Plans and ...

Notice 2016-16 . Mid-Year Changes to Safe Harbor Plans and Safe Harbor Notices . I. PURPOSE. This notice provides guidance on mid-year changes to a safe harbor plan under §§ 401(k) and 401(m) of the Internal Revenue Code. The notice provides that a mid-year change either to a safe harbor plan or to a plan’s safe harbor notice does not

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