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Safe Harbor 401(k)

Typical number of employees in the plan: Unlimited

Features: Must provide for employer contributions that are fully vested when made. However, the safe harbor 401(k) is not subject to many of the complex tax rules that are associated with a traditional 401(k) plan, including annual nondiscrimination testing. A safe harbor 401(k) plan can be combined with other types of retirement plans.
 
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