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The SECURE 2.0 Act of 2022 (SECURE 2.0) significantly changes the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of.
Notice 2023-43 provides helpful guidance on additional types of failures that may be self-corrected including certain demographic failures and plan loan failures that were previously ineligible.
The IRS recently issued Notice 2023-43 providing new interim guidance for self-correction of plan errors. This guidance applies to corrections made prior to the anticipated issuance of.
The SECURE 2.0 Act contains some provisions that liberalize the rules for fixing particular occasional retirement plan administrative mistakes. The IRS has a comprehensive program for correcting retirement plan failures, the Employee Plans Compliance Resolution System.