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So long, farewell: the demise of the determination letter program

USA - July 23 2015 Effective January 1, 2017, the staggered 5-year determination letter remedial amendment cycles for individually designed plans will end. This means...


Automatic enrollment failures and correction methods

USA - April 7 2015 Last week, the IRS released new safe harbor correction methods for automatic enrollment related failures for 401(k) and 403(b) plans. The new safe...