"What [employers] need to do [1] Determine which changes apply to your employee benefit plan and when they need to be implemented.... [2] Review employee and board of directors communications that discuss affected items ... [3] Consider plan document amendments or written plan requirements and whether policy changes are needed.... [4] Have conversations both internally (i.e., with payroll, accounting) and externally (i.e., with nondiscrimination testing providers, third-party administrators) to discuss administrative practices that these changes may affect."  MORE >>