Retirement plan sponsors can make at least 2 types of changes in the middle of the year without changing the administrative status of their plans.

Internal Revenue Service officials describe the changes it is encouraging in IRS Announcement 2007-59.

Sponsors of 401(k) safe harbor plans can implement a qualified Roth contribution program or a hardship withdrawal program mid-year, even if a plan’s pre-year safe harbor notice did not mention those provisions, without jeopardizing the requirements for safe-harbor plans, officials say in the announcement.

A copy of the safe harbor announcement is on the Web