"[While FAB 2025-02] encourages using the updated models to ensure compliance, it also recognizes that the new guidance may have arrived too late for some plans to do so. If a plan's notice was already prepared or well in process when the FAB was issued, it may be used if the administrator determines that it reflects a reasonable, good-faith interpretation of section 101(f), as amended by SECURE 2.[0] To the extent the notice does not meet that standard, the administrator must take appropriate corrective action."  MORE >>