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New Automatic Enrollment and Escalation Requirements for Some Recently Adopted 401(k) and 403(b) Plans
Stinson 
[Guidance Overview] Jan. 7, 2025 "[G]uidance published by the IRS ... noted that in certain circumstances, the merger of a plan exempt from the requirements with a plan that is subject to the requirements will result in the merged plan being subject to the requirements, but in other circumstances the surviving plan will be exempt from the requirements.... Employers who fail to properly implement the new requirements may be able to correct these errors under the IRS's [EPCRS]." MORE >> |
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