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ASPPA asap: Form 5500 Relief for Retroactively Adopted Plans

Government Affairs

The SECURE Act added IRC §401(b)(2) to allow for the retroactive adoption of new plans. In the latest ASPPA asap, Erin Books, ERPA, CPC, TGPC EGPS, writes that beginning with calendar year 2020 plans, a plan sponsor could retroactively adopt a stock bonus, pension, profit-sharing, or annuity plan, if the plan is adopted after the year end but prior to the employer’s tax filing deadline, including extensions.

Note: This ASPPA asap is member-only content; you must log on to access it.

To view this asap, [23-02], CLICK HERE