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SECURE 2.0: Oops! So the Employer-Sponsored Retirement Plan Overpaid?
Ogletree Deakins 
[Guidance Overview] Feb. 13, 2023 "SECURE 2.0 provides plan fiduciaries with additional options for handling retirement plan overpayments. They may seek recoupment subject to the statutory guardrails in place or choose to forgo recoupment and be able to avoid a breach of fiduciary duty, provided prudent procedures were in place to avoid overpayments." |
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