Lawyer Article
Final 401(k) and 401(m) Regulations - Summary of Key Changes
June 8, 2005
The document linked below in PDF format includes provisions, existing guidance and final regulation for 401(k) and 401(m) plans. Key changes affecting automatic enrollment, deferral election in excess of available cash, pre-funding of contributions and a series of other provisions are described within this summary. This chart provides a general summary of significant legal developments to our clients and friends.
Click here to read a summary of key changes.*
* This information is adapted from a chart by Daines and Sherman published in Pension and Benefits Week (April 4, 2005).
This document is intended as an informational reminder and does not constitute legal advice. If you have any questions or would like to discuss a particular situation, please contact Womble Carlyle Sandridge & Rice, PLLC. The purpose of this article is to provide general information about significant legal developments and should not be construed as legal advice on any specific facts and circumstances.
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If you have any questions or would like to discuss a particular situation, please contact the Womble Carlyle Employee Benefits group.