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American Benefits Council Fast Facts on 401(k) Plans - Automatic enrollment (PDF)
American Benefits Council Link to more items from this source
Aug. 9, 2007
1 page. Excerpt: While automatic enrollment has been explicitly permitted since Internal Revenue Service (IRS) issued Revenue Ruling 98-30 allowing 'negative election' programs in 1998, the Pension Protection Act of 2006 (PPA) made important provisions for these programs, establishing a new nondiscrimination testing safe harbor and directing the U.S. Department of Labor to issue guidance on selecting prudent default investments.

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