Blog Post
December 28, 2023
De Minimis Financial Incentives to Participate in a 401(k) or 403(b) Plan
Spotlight on Benefits Blog
On December 20, 2023, the IRS issued Notice 2024-2, which provides question-and-answer guidance on various aspects of the SECURE 2.0 Act. This post focuses on the “de minimis financial incentives” under SECURE 2.0 Act Section 113. (For an overview of SECURE 2.0 for defined contribution plan sponsors, click here.)
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