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View More ASPPA [American Society of Pension Professionals & Actuaries] Webcasts and Conferences

Correcting Missed Elective Deferral Opportunities under EPCRS

ASPPA [American Society of Pension Professionals & Actuaries]

Aug. 7, 2019
Recorded Online

Plan sponsors often ask "What do I do if I have failed to allow an eligible employee to make 401(k) contributions and receive a corresponding match"? Fortunately IRS’ Employee Plans Compliance Resolution System (EPCRS) provides guidance on how to correct these situations and avoid adverse consequences.   

This session will cover the various corrective options and special considerations for automatic enrollment and safe harbor plans.

Learning Objectives:

  • Formulate corrective options for various missed deferral fact patterns.
  • Recognize special consideration for auto-enrollment or safe harbor plans
  • Develop strategies for avoiding missed deferral situations participants.

Speaker:  Mike Smith, Vice President, Voya Financial

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