February 26, 2005
Introduction Nondiscrimination Testing Testing Method QNECs and QMACs Gap Period Earnings Safe Harbor 401(k) Plans Hardship Distributions Other Provisions Automatic Enrollments One-Time Irrevocable Election Timing of Deferral Contributions Effective Date Conclusion The Internal Revenue Service has at long last issued final regulations under sections 401(k) and 401(m) of the Internal Revenue Code. The regulations, issued...
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