401(k) Plan Issues in the Current Environment

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401(k) Plan Issues in the Current Environment
The CPA Journal

June 23, 2020

"[1] Proper plan governance ... [2] Partial plan termination ... [3] Suspending safe harbor nonelective or matching employer contributions ... [4] Suspending nondiscretionary nonelective or matching employer contributions ... [5] Suspending discretionary nonelective or matching employer contributions ... [6] Paycheck protection program ... [7] Plan amendments, employee notices, and written procedures."

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