The Treasury and the Internal Revenue Service have issued guidance for certain retirement plan administrators, updating safe harbor explanations to reflect tax law changes made after Aug. 6, 2020.
A safe harbor 401(k) is a special type of employer-sponsored retirement plan that helps businesses skip the hassle of annual IRS testing — while guaranteeing employer contributions to employees. In ...
“As these recent cases indicate, the threshold showing to enter the safe harbor, particularly at the pleading stage, is high, as dismissal is only appropriate where the allegations in the complaint ...