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SECURE 2.0: Death of 401(k) Testing as We Knew It
Burypensions Blog 
[Opinion] July 12, 2023 "[A] lot of plans get around having to return excess deferrals to HCEs after a failed ADP test by recharacterizing deferrals for some HCEs as catch-up. Would this no longer be possible if the deferrals were all regular 401(k) as catch-ups would need to have been Roth?" MORE >> |
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