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July Deadlines for Retirement Plans
Williams Mullen 
July 12, 2022 "Employers using pre-approved plan documents for their defined contribution retirement plans, such as 401(k) plans, must adopt restated adoption agreements by July 31, 2022.... If a retirement plan was amended in 2021, the plan sponsor may need to issue a summary of material modifications (SMM) or update the [SPD] to reflect the change.... [For] a plan year that ended December 31, 2021, the SMM must be distributed no later than July 29, 2022." MORE >> |
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