The recently enacted Pension Protection Act modifies some rules governing defined contribution plans and offers new plan design opportunities. Please join us for a discussion of these changes, including:
- Automatic enrollment and the new safe harbor
- Selection of default investments
- Investment advice for participants
- Diversification of company stock held in plans
- Permanency of Roth 401(k) provisions and other rules previously set to expire
- Accelerated vesting
- New participant notice requirements