The Safe Harbor 401(k) Plan has become the most popular 401(k) plan design. Nevertheless, many practitioners and employers continue to be unaware of design options that effectively maximize its advantages, particularly how to use the ACP safe harbor features. One of the more attractive plan designs is combining a Safe Harbor 401(k) plan with a Cross-Tested Plan. We also will discuss the changes made by the two SECURE Acts. Finally, we will address how to correct a Safe Harbor 401(k) Plan that runs afoul of the rules.

About the Speaker
Stephen is an ERISA attorney and educator with 35 years of experience practicing and teaching in the retirement plan area. Recently, Mr. Forbes received ASPPA’s 2019 Educators Award. Stephen was vice president of SunGard in charge of Relius Education. He teaches seminars, conferences and webcasts on retirement plan compliance, design and correction. He also provides professional consulting. Mr. Forbes has drafted qualified plan, 403(b), 457(b), 409A and IRA documents. He was the author of “The Form 5500 Filing Guide” and the co-author of “The Pension Library.” Mr. Forbes was a Tax Law Specialist at the IRS National Office (Employee Plans Division) where he trained IRS employees, wrote IRS Notices and Revenue Rulings and participated in several Treasury regulations committees.

Participant Information
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