Key Takeaways

Welcome 

[2:00] Introduction to 2023 Form 5500 Changes

[3:57] Changing methodology for counting participants in defined contribution plan

[6:43] What current plan sponsors need to consider for this filing change?

[9:42] Timing of employer contribution

[12:40] Automatic Employment for new plan

[14:23] 80 – 120 Participant Rule and Short Plan Year Rules

[18:20] Internal Revenue Code Compliance Questions

[23:18] Conclusion