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Suspending 401(k) Match Raises Compliance Issues (PDF)
Mercer 
May 7, 2020 "This article identifies a number of technical compliance issues for employers to consider before reducing or suspending a 401(k) match, including ERISA's anti-cutback protections, the [ADP] and [ACP] safe harbor requirements, and the Internal Revenue Code's $285,000 cap on plan compensation." MORE >> |
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