"[Section 301 of SECURE 2.0] has both [DOL] and [IRS] components, with the DOL rules for [ERISA-covered] plans providing for an added layer of protection for participants. Specifically, the ERISA provisions generally impose strict recovery measures if the plan sponsor elects to seek recovery of the overpayment.... Notice 2024-77 is effective as of October 15, 2024, and provides interim guidance to help plan sponsors understand the correction options available to correct plan overpayments and maintain the tax- qualified status of the qualified plan."  MORE >>