The plan document must call for the specific provisions for the Safe Harbor 401(k) contributions, so these provisions will be included in the summary plan description provided to eligible employees. Annually, 30 to 90 days before the beginning of the plan year, the employer must provide employees with a Safe Harbor 401(k) notice. This notice includes: The Safe Harbor 401(k) provisions that will be in place for the upcoming plan year. A description of other contributions that may be available in the plan: The vesting schedule for each different type of contribution, Withdrawal conditions for each different type of contribution, An explanation about whether the employee is required to make a contribution to the plan in order to receive the Safe Harbor 401(k) contribution, A discussion about pre-tax and after-tax (Roth) contributions if Roth is an option in the plan, A disclaimer that the employer is not required to offer this plan or the Safe Harbor 401(k), The name and contact person for the plan if the employee wishes to receive more information about the Safe Harbor 401(k) or the plan in general, Employers must deliver the Safe Harbor 401(k) notices to all employees that are eligible for the plan. Notices may be delivered electronically, by hand or by regular mail. The employer should track the delivery list, method and timing of delivery for his or her records. This information will be requested upon audit by the IRS or the Department of Labor. Adding Safe Harbor 401(k) and 401(k) provisions to an existing profit-sharing plan: IRS Notice 2000-3 changed the requirements for adding Safe Harbor 401(k) and 401(k) provisions to an existing profit-sharing plan. The plan may add an elective deferral feature and the accompanying Safe Harbor 401(k) contribution to a profit-sharing plan no later than three months before the end of the plan year. The Safe Harbor 401(k) matching or nonelective contribution is required only for the months during which the Safe Harbor 401(k) provisions are effective but may be retroactive to the first day of the plan year if the plan sponsor desires.