401(k): Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor

Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor: Under Treasury Regulations, a 401(k) safe harbor plan must be adopted before the beginning of the plan year and be maintained throughout a full 12-month plan year, unless a mid-year change is allowed under IRS guidance.

The Treasury recently issued Notice 2014-37, which authorizes plan sponsors of safe harbor plans to adopt Windsor related amendments mid-year.

See our blogs for more information on the Windsor decision:

• IRS Provides Further Windsor Guidance for Qualified Retirement Plans (April 16, 2014)
• 401(k) Same-Sex Marriage Guidance (September 27, 2013)