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View More American Society of Enrolled Actuaries [ASEA] Webinars, Podcasts and Conferences
Closed Plan Rules under the SECURE ActAmerican Society of Enrolled Actuaries [ASEA] |
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Aug. 12, 2020 On-Demand Webinar |
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Code section 401(o) was added by the SECURE Act. Meant as relief to frozen plans of large employers, the law creates incentives for many small employers to freeze their defined benefit plans after 5 years. Combined with amendments to Code Section 401(a)(26), plans that meet the requirements of the new law may be frozen to new entrants, avoid Section 401(a)(26) going forward and pass combined plan testing without a gateway requirement. Too good to be true? Probably. But it’s in the law. Learning Objectives:
Speakers:
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