Notice 2024-02: IRS Offers Guidance on (Some) SECURE 2.0 Questions
Proskauer's Employee Benefits & Executive Compensa
JANUARY 16, 2024
requires that 401(k) plans established after December 28, 2022, implement automatic enrollment provisions for plan years starting after December 31, 2024. Plan sponsors had questioned how the “establishment date” would apply in the context of plan mergers and spin-offs. Merger of Pre-SECURE 2.0
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