Carol V. Calhoun
The author of this site has now retired. The contents of this site are maintained for archival purposes only, and may not be up to date.

In 2024, a provision in the SECURE 2.0 legislation permits an employer that is not sponsoring a retirement plan to offer a starter 401(k) or safe harbor 403(b) plan to its employees that is exempt from certain nondiscrimination requirements.
