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| The SECURE Act Revisited Benefit Resources Inc.  [Guidance Overview] Aug. 30, 2021 "With all the provisions now effective, here's what Plan Sponsors need to know: [1] Increased tax credits for small employers; [2] Changes to auto-enrollment plans; [3] Changes to 401(k) safe harbor plans; [4] Changes to qualified plan adoption timing; [5] Participation by part-time employees; [6] Expanded opportunities for 401(k) plans with Pooled Employer Plans (PEPs); [7] Increased filing penalties." |
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