An employer that has designed its 401(k) Plan to eliminate the need for contribution testing, with either (1) a minimum employer contribution of 3% of compensation or (2) a minimum matching contribution of dollar-for-dollar on the fi rst 3% of compensation contributed and 50 cents on the dollar for the next 2% of compensation contributed (a so-called “safe harbor plan”), must also issue an annual notice to participants at least 30 days in advance of the beginning of the plan year. For calendar year plans, this notice must be issued by December 1.