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KEYWORD:
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Upcoming DeadlinesPlan Reminders Sarbanes-Oxley Act Blackout Period Rules apply to blackout periods commencing on or after January 26, 2003. The interim final regulations issued by the Department of Labor generally require plan administrators to notify plan participants at least 30 days, but not more than 60 days, before a blackout period begins. EGTRRA good faith amendments for calendar year plans should be adopted before December 31, 2002. 401(k) Safe Harbor Plan Notices should be sent at least 30 days prior to the beginning of a plan year in which the plan sponsor intends to satisfy the 401(k) nondiscrimination requirements through safe harbor contributions. New Claims Procedures and SPD Content Requirements (DOL Regs. §§2560.503-1 and 2520.102-3) for calendar year plans are effective January 1, 2003.
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