On June 29, the IRS issued Notice 2020-52. It permits plan sponsors to adopt a mid-year amendment between March 13, 2020 and August 31, 2020 to freeze their safe harbor contributions under their 401(k) and 403(b) plans. The Notice also waives the 30-day advance notice requirement for a suspension of safe harbor nonelective contributions if notice is provided by August 31, 2020.