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Automatic Enrollment: Time To Plan And Act
Chang, Ruthenberg & Long 
[Guidance Overview] Oct. 22, 2008
Excerpt: An automatic contribution arrangement (ACA) can be established by an employer to automatically enroll employees who fail to make an affirmative election to participate in or opt out of a CODA. Effective January 1, 2008, two new forms of automatic contribution arrangements became available: an eligible automatic contribution arrangement (EACA) and a qualified automatic contribution arrangement (QACA).
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