Which of the following is true of a safe harbor 401(k) plan? Group of answer choices Safe harbor 401(k) plans can be opened by a state or local government to help their workers prepare for retirement. A safe harbor 401(k) plan is designed for any nongovernmental employer that wishes to simplify the administration of a 401(k). Only employers with less than 1,000 employees can open a safe harbor 401(k). Safe harbor 401(k) plans are subject to the percentage test, the ratio test, and the top-heavy rules