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The New Proposed 401(k) Regulations
FIS Relius 
July 29, 2003 Excerpt: The proposed regulations ... restrict a sponsor's ability to use targeted matching contributions to pass the ACP test.... [Further], if a plan wishes to use the ACP safe harbor, then all eligible employees must receive ACP safe harbor matching contributions. This means the plan will not be able to impose last day or 1,000 hour requirements on additional ACP matching contributions. MORE >> |
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