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Diving Into SECURE 2.0: New DOL Lost and Found, Updates to EPCRS, and Delayed Implementation of Roth Catch-up Requirement | Foley & Lardner LLP

Published: September 21, 2023

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...

Source: jdsupra.com

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Foley LardnerRevenue ServiceRevenue Service Employee Plans Compliance Resolution SystemDepartment Of LaborCompliance ProgramInternal Revenue ServiceEmployee Plans Compliance Resolution SystemRoth Catch UpRetirement Savings LostDeferred Vested BenefitsRevenue ProcedureInadvertent FailuresVoluntary Compliance ProgramEligible InadvertentEligible Inadvertent FailureLoan ErrorsEligible Inadvertent FailuresSimplified CorrectionAutomatic EnrollmentInternal Revenue Code SectionsTreasury Regulation SectionCatch Up ContributionsEffective Date Delayed