Historically, safe harbor 401(k) plans generally have not been permitted to make mid-year amendments without risking plan disqualification. In Notice 2016-16, the IRS actually expanded the type of mid-year plan …
IRS Releases 409A and 457 Proposed Regulations
On July 22, the IRS released proposed regulations under Code Section 409A and under Code Section 457. Section 409A applies to deferred compensation arrangements while Section 457 governs 457(b) and …
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