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DOL Changes Participant Count Methodology for Plan Audit Threshold
Poyner Spruill LLP 
[Guidance Overview] Feb. 24, 2023 "[T]he new rule will count only the number of participants and beneficiaries with account balances at the beginning of the plan year.... DOL expects this change to reduce the number of plans that must file as large plans by nearly 19,500 filings.... This is effective immediately for plan years beginning on or after January 1, 2023." MORE >> |
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