Plan sponsors typically rely on safe harbor provisions in making fund changes which require them to deliver notices to all participants within 30 days of replacing a stand - alone fund. (planadviser.com)
Under most safe harbor provisions, the contribution vests immediately to the employee's account, regardless of tenure. (employeefiduciary.com)
The IRS recently announced a new safe harbor provision for home office deductions for the 2013 tax year. (realtormag.realtor.org)