10/12/2006: Automatic Enrollment Under the Pension Protection Act and DOL Proposed Regs (Deloitte)

Excerpt: [P]lans with automatic enrollment features that meet certain requirements -- so-called 'qualified automatic enrollment features' -- will be treated as satisfying the ADP and ACP nondiscrimination tests. Also, the top-heavy rules will not apply to plans consisting solely of contributions made pursuant to qualified automatic enrollment features. An automatic enrollment feature will be 'qualified' only if it satisfies certain requirements[.]