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SECURE 2.0 Automatic Enrollment Requirements
Jackson Lewis P.C. 
[Guidance Overview] Mar. 29, 2024 "A plan adopted before December 29, 2022, but not effective until after December 29, 2022, is not subject to mandatory automatic enrollment.... Employers that maintain or sponsor newly established 401(k) and 403(b) plans subject to mandatory automatic enrollment must establish the plan in a way that satisfies the requirements listed in Code Section 414A." |
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