Congress passes SECURE 2.0 Act, making important changes to 401(k)s
Business Management Daily
JANUARY 5, 2023
also introduces a new safe harbor 401(k) plan design—a starter 401(k) plan, effective for plan years beginning in 2024. Accounts must be set up as Roth after-tax accounts. These provisions are effective for plan years beginning in 2024. Roth 401(k) provisions. It’s a good deal.
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