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IRS and DOL Issue Initial Guidance on Pension-Linked Emergency Savings Accounts
Caplin & Drysdale 
[Guidance Overview] Jan. 19, 2024 "[Notice 2024-22] is limited to plans that offer matching contributions and that are considering implementing anti-abuse procedures beyond those explicitly provided for under Section 127. The DOL FAQs provide guidance on other issues related to PLESAs in ERISA plans, such as contribution timing and permissible investments. The formal application of some of them to non-ERISA plans remains unclear." MORE >> |
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