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Treasury Proposes Rule on Retirement Plan Forfeitures
Segal 
[Guidance Overview] Mar. 1, 2023 "The proposal clarifies that forfeited DB amounts may not be used to offset employer contributions.... The proposal makes clear that a money purchase plan.... is treated the same as other types of DC plans with respect to forfeitures ... DC plans will have to eliminate any forfeitures within 12 months of the last day of the plan year in which the forfeiture occurs." MORE >> |
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