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AICPA Comment Letter on Proposed Regulations Related to Automatic Enrollment Requirements Under Section 414A

Mar 19, 2025 · 136.1 KB Download

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The AICPA's comment letter addresses proposed regulations [REG-100669-24] implementing the automatic enrollment provisions authorized under SECURE 2.0 and codified in section 414A. This letter specifically refers to investment requirements for Trustee Direct Plans, determining employee count for small businesses and definition of predecessor employer.

Download the AICPA Comment Letter on Proposed Regulations Related to Automatic Enrollment Requirements Under Section 414A

File name: AICPA_Comments_Prop_Regs_Auto_Enrollment.pdf

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