Annual Notices Due for Code Section 401(k) Plans | Practical Law
Several required notices for calendar-year Internal Revenue Code (Code) Section 401(k) plans governed by the Employee Retirement Income Security Act of 1974 (ERISA) are due by December 1, 2019, including notices relating to three common plan features: qualified default investment alternatives (QDIAs), safe harbor 401(k) contributions, and qualified automatic contribution arrangements (QACAs). This Article provides guidance on the types of notices required for plans with these features, the deadlines for each notice and practical methods for combining notices.