front corner of IRS building in Washington D.C. (Photo: Diego M. Radzinschi/THE NATIONAL LAW JOURNAL)

The IRS has granted additional, albeit temporary, COVID-19-related relief for sponsors of "safe-harbor" 401(k) and 403(b) plans — plans that are exempt from one or both of the ADP and ACP nondiscrimination tests.

Notice 2020-52, which was recently issued, provides temporary relief from the current requirements for mid-year amendments to such plans, and provides additional clarification regarding mid-year amendments to safe-harbor plans that only affect highly compensated employees.

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