"Plan sponsors should begin considering whether they want to make the changes that are permitted, but not required, by the new rules. The plan sponsor will need to make that decision quickly and work closely with their third party administrator to implement the change and communicate it to participants.... For those plan sponsors that currently use the six-month contribution suspension, work should begin sooner than later on the changes needed to eliminate the suspension, and to implement the required employee representations contemplated by the Proposed Regulations, by no later than 2020."  MORE >>