• Matching Contribution. Employers can choose between the basic or enhanced match. - Basic Match: The employer matches 100% of the first 3% of compensation deferred, plus a 50% match of the next 2% of compensation deferred. - Enhanced Match: The most common match is 100% of the first 4% of compensation deferred. However, the employer may choose to match at any rate that at least equals the basic match formula. Notification Requirements The plan must provide written notice to employees. Ameritas will prepare the following on behalf of the plan. • A description of Safe Harbor contributions, as well as information about employee deferrals, employer contributions, withdrawals and vesting. • An annual Safe Harbor notice to be distributed to employees at least 30 days (but no more than 90 days) prior to the first day of each plan year. • A notice to any employee who will become eligible for the plan after distribution of the annual Safe Harbor notice. The employee must receive the notice prior to his or her eligibility date. Withdrawals Withdrawals of Safe Harbor contributions are limited to death, disability, separation of service or attainment of age 59½, if permitted in the plan document, similar to the distribution events for elective deferrals. Implementing the Plan An employer with an existing 401(k) plan must implement a Safe Harbor 401(k) plan at the beginning of the plan year.

However, employers with a new 401(k) or existing profit-sharing-only plan may implement a Safe Harbor plan during the plan year as long as certain requirements are met. Generally, three months of deferrals are required. Please note that Ameritas Life Insurance Corp. is not authorized to give tax or other legal advice. For specific information, consult your attorney or tax professional. More Information Contact your Ameritas financial professional to learn more about a Safe Harbor 401(k) plan.

See if it is a good choice for you and your business. Ameritas Life Insurance Corp. Retirement Plans Division 5900 O Street Lincoln, NE 68510 800-923-2732 ameritas.com This information is provided by Ameritas®, which is a marketing name for subsidiaries of Ameritas Mutual Holding Company, including, but not limited to: Ameritas Life Insurance Corp., Ameritas Life Insurance Corp. of New York and Ameritas Investment Corp., member FINRA/SIPC. Ameritas Life Insurance Corp.

is not licensed in New York. Each company is solely responsible for its own financial condition and contractual obligations. For more information about Ameritas®, visit ameritas.com. Ameritas® and the bison design are registered service marks of Ameritas Life Insurance Corp.

Fulfilling life® is a registered service mark of Ameritas Holding Company. © 2014 Ameritas Mutual Holding Company For Financial Professional or Plan Sponsor Use Only. .