mjf624 Posted February 17, 2017 Posted February 17, 2017 Does anyone know the actual IRS revenue code that allows for discretionary matching contributions in a 401k plan? Thank you.
Kevin C Posted February 17, 2017 Posted February 17, 2017 Matching contributions are under 401(m). If you are looking for something that specifically says the match can be discretionary, look at the definition of matching contributions in 1.401(m)-1(a)(2)
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