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ARTICLE · 22 DECEMBER 2023

Fast-Approaching Deadlines For Employee Benefit Plans

Venable LLP
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The end of 2023 brings important deadlines for employers that sponsor 401(k) plans, 403(b) plans, and group health plans.

United StatesEmployment and HR
Juliana Reno
Juliana Reno
Lisa Tavares
Lisa Tavares
Harry Atlas
Harry Atlas
Carol V. Calhoun
Carol V. Calhoun
Ryann M. Aaron
Ryann M. Aaron

The end of 2023 brings important deadlines for employers that sponsor 401(k) plans, 403(b) plans, and group health plans.

  • January 1, 2024, is the operational deadline for 401(k) plans and 403(b) plans to liberalize service-based exclusions for certain long-term, part time employees.
  • December 31, 2023, is the deadline for group health plans to submit an attestation of compliance regarding "gag clauses" in their provider, network, and TPA agreements.
  • January 1, 2024, is the deadline for calendar-year group health plans to make cost-sharing information available for all covered items and services.

401(k) and 403(b) Plans: Eligibility for Long-term, Part-time Employees

The SECURE Act of 2019 (SECURE 1.0) prohibits a 401(k) plan from imposing a service-based exclusion on an employee who has completed at least three consecutive 12-month periods with at least 500 hours of service in each 12-month period (and who has reached age 21). Employees affected by this

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