In its Fall 2008 Retirement News for Employers, the IRS reminds employers of the following deadlines:
Dec. 2: Deadline to provide safe harbor notice for Safe Harbor 401(k) plans for 2009 plan year.Dec. 2: Deadline to give eligible employees Automatic Enrollment Notice.
Dec. 31: Deadline for: making 2008 required minimum distributions; and distributing 2007 401(k) excess contributions (including income or losses) without jeopardizing a plan’s tax-qualified status.