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Did Your 401(k) Plan Meet the Discretionary Contribution Notice Requirements?
Bricker Graydon Link to more items from this source
[Guidance Overview]
Dec. 2, 2025

"For plan sponsors with a pre-approved 401(k) plan document that contains a discretionary matching contribution, there is a new compliance requirement.... [A] plan must include a clear, predetermined formula for how contributions will be allocated. To meet the new requirement, pre-approved plan documents with discretionary matching contributions must contain the required complaint language and meet two notice requirements."  MORE >>

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