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Mistakes Were Made: New Guidance for Correcting Errors in Retirement Plan Administration and a Promise of Future 'Technical' Corrections to SECURE 2.0

Miller Johnson

June 21, 2023
Recorded Online
Webinar

Two recent government announcements highlight the increasing complexity of retirement plan administration. On May 26, 2023, the IRS issued Notice 2023-42, which provides interim guidance for correcting plan administration errors under SECURE 2.0. A few days earlier, on May 23, 2023, the Senate Finance and House Ways and Means Committees sent a letter to the Secretary of the Treasury and the Commissioner of Internal Revenue expressing congressional intent “to introduce technical corrections legislation to correct erroneous statutory language . . . .” Jeff Gray will cover both announcements during this webinar. But he will focus primarily on the most important aspects of the IRS’s new guidance for “self-correcting” plan administration errors, which is generally a positive development for employers.

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