安全2.法案-第316条. Extended Time to Adopt Plan Amendments to Increase Benefit Accruals
《bet9游戏平台》第316条.2 .采取安全措施.0) provides additional time for employers to adopt amendments to increase benefit accruals in the preceding plan year.
The original SECURE Act included provisions allowing employers to adopt a new plan retroactive to the prior year, provided that the employer approved the adoption of the plan no later than the employer’s extended 税 return due date.
《bet9游戏平台》第316条.0 builds on this expanded amendment deadline to include amendments that increase benefit accruals for the preceding plan year (other than increasing matching contributions).
例如, assume that a profit-sharing plan provided for a profit-sharing contribution of 2% of compensation as of December 31, 2022, 计划年度的最后一天. 在这种变化下, the employer would be permitted to amend the plan at any time up through the employer’s extended 税 return due date (i.e., 10月15日, 2023) to increase the amount of the 2022 profit-sharing contribution to 3% or any higher amount.
这次延长的修订截止日期, 哪一个对股票红利首先有效, 养老金, profit-sharing or annuity plan years beginning after December 31, 2023, does not apply to amendments that decrease benefits or make other plan-related changes.
如果你对安全2有任何疑问.0, please contact a member of the bet9游戏平台 退休的解决方案 team at sdretirement@soundupgrades.net.
This article is part of a series highlighting the impact of the 安全2.对退休计划发起人、参与人及退休人员的收费为0. 您可以查看我们的完整目录的安全2.0的文章 在这里 或下载我们全面的安全2.0的电子书 在这里.
关于安全2.0
安全2.该法案于12月11日由拜登总统签署成为法律. 在2022年,作为1美元的一部分.7万亿美元的综合支出法案.
This massive piece of legislation builds on the foundation that was laid by the 2019 Setting Every Community Up for Retirement Enhancement (SECURE) Act to further improve upon the success of the private employer-based retirement system by making it easier for businesses to offer retirement plans and for individuals to save for retirement.
安全2的全文.0, including provisions that affect 养老金 and cash balance plans, 可以在第二页找到吗,046-2,公共汽车第404页 《2023年综合拨款法案.
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bet9游戏平台 退休的解决方案 has experience in all facets of qualified and non-qualified plan delivery, which allows us to be flexible to the needs and direction of our clients. Our specialized team of advisers and consultants provide objective advice and expertise to help plan sponsors govern their retirement plans appropriately, 降低风险, improve participant outcomes and support efficient and compliant plan operations.
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