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Adobe PDFFavorable Modifications to IRS Correction Program for 401(K) Deferral Errors
Allen J. Erreich, Judy M. Hensley, Norman J. Misher, Charles C. Shulman, Chase Steinlauf; Roberts & Holland LLP;
Legal Alert/Article
May 8, 2015, previously published on April 30, 2015
Some of the most common errors in 401(k) plan administration include deferral errors such as the failure to correctly implement employees' contribution elections or election changes and the failure to provide employees with the opportunity to start contributions upon becoming eligible under the...