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Benefit Plan Sponsors › Comment Period › 403(b) Plans

Eversheds Sutherland (US) LLP

More time to catch up: IRS announces two year delay of Roth catch-up requirement

Eversheds Sutherland (US) LLP on

The IRS has announced a two-year “administrative transition period” for plan sponsors to implement the SECURE 2.0 Act provision requiring higher-income employees to make retirement plan catch-up contributions as Roth...more

Proskauer - Employee Benefits & Executive...

IRS Significantly Liberalizes Permitted Mid-Year Changes to Safe Harbor Plans

Proskauer - Employee Benefits & Executive... on

On January 29, 2016, the IRS issued Notice 2016-16 that provides guidance on mid-year changes to a safe harbor plan under sections 401(k) and 401(m) of the Internal Revenue Code. The guidance provides that a mid-year change...more

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