A safe harbor notice is a written notice that an employer must provide to each eligible employee under a safe harbor 401(k) plan. The notice must describe the employees rights and obligations under the plan and must satisfy certain timing and content requirements. The notice must be provided within a reasonable period before the beginning of each plan year, typically at least 30 but not more than 90 days before the beginning of the plan year. If the plan uses the wait-and-see alternative to decide whether to make a 3% safe harbor nonelective contribution, the employer must also provide a second notice at least 30 days before the end of the plan year only if the employer decides to make the 3% safe harbor nonelective contribution for the year. Safe harbor notices should be sent annually to employees if the plan includes matching or automatic enrollment features. Mid-year changes to a safe harbor plan are subject to certain restrictions and may require advance notice to employees. The SECURE Act eliminated the safe harbor notice requirement for nonelective contributions, but it maintained the requirement to allow employees to make or change their elective deferrals.