Make the change – IRS expands midyear safe harbor plan changes
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Description
Abstract: Sponsors of safe harbor 401(k) plans now have more flexibility to make “midyear” changes to their plans, thanks to a policy change announced by the IRS. This article reviews the changes, outlined in IRS Notice 2016-16, which took effect January 29. ERISA 1.401(k)-3(k)(3) or 1.401(m)-3(a)(2)
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