Starter 401(k) plans under SECURE2.0: Helping small employers fast-track a retirement plan (Posted on April 19, 2024 by )

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Author(s): Lisa A. Tavares and Carol V. Calhoun
Published on April 19, 2024 in ALM Global, LLC


Carol V. Calhoun, Counsel
Venable LLP
600 Massachusetts Avenue, NW
Washington, DC 20001
Phone: (202) 344-4715
Fax: (202) 344-8300
Mobile: (202) 441-5592
E-mail: Click here to send e-mail.
Carol V. Calhoun

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.

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