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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.