October 2008
Introduction 401(k) Salary Deferrals Existing Deferral Deposit Rules New Safe Harbor for Small Plans Loan Repayments Effective Date Matching Contributions QNECs and QMACs Safe Harbor 401(k) Contributions Profit Sharing Plans Money Purchase Pension Plans Top Heavy Contributions Defined Benefit Pension Plans Conclusion The Department of Labor (DOL) has finally provided much anticipated guidance for the...
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