The Boston Bar Association will review the new IRS correction methods for Elective Deferral Failures, including automatic enrollment and automatic escalation failures in a 401(k) plan, and will discuss the changes made to the IRS Employee Plans Compliance Resolution System under Rev. Proc. 2015-28. Attendees will then walk through a case study correction for a 401(k) plan automatic enrollment failure.
WilmerHale Partner Amy Null will be a featured speaker.