ࡱ> []Z'` 'bjbjLULU 4d.?.?D>vvvvvvv8,?('''''''$+)h+'vx!x!x!'vv'&&&x!dvv'&x!'&&vv& 0)!X&'(0?(&),4"),&),v&Z @&Q 4 ''#&?(x!x!x!x!D  vvvvvv  (For Use in All States) (This sample Notice is provided to assist the Plan Sponsor in preparing an announcement to their employees. The Notice communicates the formula for the safe harbor employer matching contribution to a 401(k) retirement plan. The plan's legal documents control the plan provisions and should be carefully matched with this Notice. This Notice is not intended to serve as a summary plan description. This sample should not be construed as legal advice regarding the establishment or implementation of a tax-qualified retirement program. Plan Sponsors are encouraged to consult with their advisors regarding this information as it relates to their Company.) (Instructions to help you customize this Safe Harbor Notice are included in red. This form can be modified to include your specific plan provisions, or you can create your own document. If you choose to modify this document, be sure to delete the instructions.) (Insert the plan name and number as found in your adoption agreement or basic plan document.) PLAN NAME (401(k) plan) (PS-XXXXX) 2012 SAFE HARBOR 401(k) NOTICE This Notice and your Summary Plan Description provide important information regarding your decision to start, continue, or change your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions. The Company has adopted a safe harbor contribution structure. The safe harbor contribution structure will not affect the amount you are permitted to defer. SAFE HARBOR MATCHING CONTRIBUTION For the 2012 plan year, the Company will provide the following contribution: Following are common formulas for safe harbor matching contributions. Choose the one that corresponds to your safe harbor match formula or modify one of the formulas as necessary. Please refer to your plan document to identify your current formula. Further information on acceptable safe harbor formulas may be found in the Safe Harbor Explanation document. Be sure to delete the options that dont apply. A safe harbor matching contribution equal to: 1) 100% of the amount of your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions that do not exceed 3% of your plan year compensation; and 2) 50% of the amount of your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions that exceed 3% of your plan year compensation but that do not exceed 5% of your plan year compensation. For example, assume you earn $40,000 in compensation during the plan year. You elect to defer $4,000 (or 10%) of your compensation into the plan. The Company will provide you with a match equal to $1,600 [($40,000 x 3%) + ($40,000 x 2% x 50%)]. OR A safe harbor matching contribution equal to 100% of the amount of your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions that do not exceed 4% of your plan year compensation. For example, assume you earn $40,000 in compensation during the plan year. You elect to defer $4,000 (or 10%) of your compensation into the plan. The Company will provide you with a match equal to $1,600 ($40,000 x 4%). OR A safe harbor matching contribution equal to 100% of the amount of your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions that do not exceed 5% of your plan year compensation. For example, assume you earn $40,000 in compensation during the plan year. You elect to defer $4,000 (or 10%) of your compensation into the plan. The Company will provide you with a match equal to $2,000.00 ($40,000 x 5%). OR A safe harbor matching contribution equal to 100% of the amount of your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions that do not exceed 6% of your plan year compensation. For example, assume you earn $40,000 in compensation during the plan year. You elect to defer $4,000 (or 10%) of your compensation into the plan. The Company will provide you with a match equal to $2,400.00 ($40,000 x 6%). OR A safe harbor enhanced matching contribution equal to 100% of the amount of your (select one:) elective deferral or pre-tax and Roth 401(k) elective deferral contributions up to _____% of your compensation, plus ____% of your elective deferral contributions in excess of ____% of your compensation but not in excess of ____% of your compensation. For example, assume you earn $40,000 in compensation during the plan year. You elect to defer $4,000 (or 10%) of your compensation into the plan. The Company will provide you with a match equal to $________ ($40,000 x _____%) + ($40,000 x ____% x ____%). ELIGIBILITY FOR THIS SAFE HARBOR MATCHING CONTRIBUTION If you make (select one:) elective deferral or pre-tax or Roth 401(k) elective deferral contributions to the 401(k) plan, you will receive a safe harbor matching contribution. You will not be required to work a certain number of hours during the plan year or be employed on the last day of the plan year to get a safe harbor matching contribution. ADDITIONAL EMPLOYER CONTRIBUTIONS This safe harbor matching contribution will be in addition to any other contributions made to the 401(k) plan. You may be eligible to receive both this safe harbor matching contribution and additional contributions, if any. Please refer to your Summary Plan Description for an example of these contributions, how the allocation formulas work, and who is eligible to receive these contributions. COMPENSATION The amount of your compensation considered for this safe harbor matching contribution is the same compensation that the plan uses for other contribution purposes. See your Summary Plan Description for additional information regarding the 401(k) plans definition of compensation. VESTING Any safe harbor matching contribution will always be 100% vested. The plans existing vesting schedule(s) will continue to apply to all other employer contributions made to the plan. The following vesting schedule(s) applies to all other employer contributions: (Insert the vesting schedule(s), or you may choose to copy the entire vesting section from your Summary Plan Description.) WITHDRAWAL RESTRICTIONS (Include if in-service distributions are allowed from the plan) The safe harbor matching contribution described above may not be withdrawn for any reason until you terminate employment or attain age 59. (Include if in-service distributions are allowed only for hardship events) Generally, the safe harbor matching contribution described above may not be withdrawn until you terminate employment. You may not withdraw the safe harbor matching contribution as a hardship distribution. (Include if in-service and hardship distributions are allowed from the plan) The safe harbor matching contribution described above may not be withdrawn until you terminate employment or attain age 59. You may not withdraw the safe harbor matching contribution as a hardship distribution. (In addition to including one of the above paragraphs, insert information regarding the withdrawal provisions that apply to all other contributions permitted in the plan, including pre-tax and Roth elective deferrals. You may want to copy the applicable sections from your current Summary Plan Description.) ADMINISTRATIVE PROCEDURES You may start or change your salary deferral election for the 2012 plan year by completing a new salary deferral agreement and returning it to the 401(k) Plan Administrator. You may start or change your salary deferral election at any time during the next 30 days, and _________________________________ during the plan year. (Insert dates during the plan year when deferral elections can change; i.e., daily, monthly) Please refer to your Summary Plan Description or contact your 401(k) Plan Administrator for additional information. Insert Plan Administrator Name, address (you may include email address), and phone number for additional information.     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