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Restatement 05: Safe Harbor Design Options
Presentor: Derrin Watson Recorded Date: 8/25/2014 Duration: 60 Min.

This program was recorded during a live presentation given on August 25, 2014 at 12:00PM EDT.

This series provides education and commentary on plan designs and the restatement process. It focuses on legal principles which can apply to any plan, rather than on the specifics of any one plan document. As always we look forward to answering attendee questions, whether submitted ahead of time or during the program.

All sessions will be recorded and available for purchase. Due to the inability to track attendance, however, a Letter of Participation is not provided for recorded events.


Restatement Perspectives 05: Safe Harbor Design Options

Safe Harbor 401(k) plans remain among the most popular plan design options, but there are still some common misconceptions about what you can and cannot do in a safe harbor plan. This program focuses on the opportunities and pitfalls available to a plan designer in the restatement process.

Topics include:

  • Safe harbor contribution alternatives
  • ACP safe harbor limitations
  • The benefits and burdens of the “maybe” notice
  • Plan design and the “maybe not” notice
  • What can have a vesting schedule?
  • What can have allocation conditions?
  • Exclusion of HCEs from safe harbor contributions
  • Use of the top heavy exemption after restatement
  • Triple stacked match option
Prerequisites: There are no prerequisites or advance preparation for this program. The instructor will assume attendees are familiar with preapproved plan documents and with the operation of 401(k) plans.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

Speaker – S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After attending the program you should be able to:

  1. Design a compliant safe harbor plan
  2. Select appropriate contribution options to work with employer objectives
  3. Design a safe harbor plan that satisfies the top heavy safe harbor exemption
How To Participate
You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone.

Select the "Fees" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

Program Schedule (Eastern Time)
Monday, August 25, 2014
12:00 noon to 1:00 p.m. Eastern Time
(11:00 a.m. CT; 10:00 a.m. MT; 9:00 a.m. PT)

Program related requests, questions, or concerns may be e-mailed to: