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ARTICLE · 05 FEBRUARY 2024

IRS Issues Guidance For Retirement Plan Sponsors Under SECURE 2.0

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Generally, SECURE 2.0 mandates an automatic enrollment feature for new 401(k) plans established on or after December 29, 2022.

United StatesEmployment and HR
Uri Horowitz
Uri Horowitz
Mary Cassidy
Mary Cassidy
Douglas S. Pelley
Douglas S. Pelley
Kathleen Wechter
Kathleen Wechter
Kathryn Geoffroy
Kathryn Geoffroy
Pari Sitaula
Pari Sitaula
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On December 20, 2023, the IRS released Notice 2024-02 (the Notice), providing clarifications on certain provisions of the SECURE 2.0 Act of 2022 (SECURE 2.0) affecting qualified plans (especially 401(k) and 403(b) plans). This Advisory serves as an update to our previous Advisory outlining key provisions of SECURE 2.0. The following is a summary of some of the key issues discussed in the Notice.

Expanding Automatic Enrollment

Generally, SECURE 2.0 mandates an automatic enrollment feature for new 401(k) plans established on or after December 29, 2022. However, certain plans established before that date (pre-enactment plans) are exempt from the mandate.

  • Establishment Date: The establishment date of a plan is the date when plan terms for 401(k) deferrals are initially adopted, even if the effective date of such 401(k) is later than such adoption date.

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