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What are the Summary Annual Report requirements for a Safe Harbor 401(k)?

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What are the Summary Annual Report requirements for a Safe Harbor 401(k)?

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I have never worked with Safe Harbor plans before and I don’t know if the SAR needs to be sent to both active and inactive employees. I know that participants and current beneficiaries need to be notified but I need clarification as to whether or not the SAR must be distributed to anyone else.

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