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Most new plans will be required to have auto-enrollment and auto-escalation beginning in 2025. The “grab bag” guidance in Notice 2024-02 addresses how this requirement will be applied to mergers and spinoffs, but leaves other basic questions unanswered.
Read MoreHere are some developments that could change things for the better in 2024.
Read MoreSECURE 2.0 expands the ability of plan sponsors to self-correct inadvertent plan errors without making a formal IRS filing. In Notice 2023-43, the IRS provides guidance to follow until a revised revenue procedure can be issued.
Read MoreA short provision of SECURE 2.0 raises a long list of compliance questions. Here are some of them.
Read MoreSECURE 2.0 gives plan sponsors new tools to help participants with emergency needs and student debt.
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