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SECURE 2.0: Implications for Multiemployer Defined Contribution Plans (PDF)
Reid and Riege, P.C. 
[Guidance Overview] Feb. 16, 2023 11 pages. "[The automatic enrollment requirement] will add further complexities ... as assistance from the Fund's contributing employers will be absolutely critical to ensure compliance ... Multiemployer defined contribution plans will need to update their systems to account for four distinct 'tracks' [for RMDs] ... [There are] a number of potential headaches with establishing an [emergency savings account (ESA)] for Funds which already have a 401(k) arrangement." MORE >> |
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