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Holland & Knight LLP | USA | 27 Jan 2010

New safe harbor for timing of participant contributions to plans with less than 100 participants

On January 14, 2010, the U.S. Department of Labor (DOL) published a final rule that provides a safe harbor for when participant contributions forwarded from an employer to a plan will be treated as having been contributed in a timely manner (the “New Contribution Rule”).

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