Introduction [0.44]

Unenrolled participant disclosure - does this include 403(b) plans & if 403(b) plans are no longer required to communicate annual university availability notice? [1:05]

Are there any there any small employer or other exceptions for the auto enrollment requirement? [3:09]

The catchup contribution increase in 2025 for individuals between the age of 60 and 63, and whether this is mandatory or optional. [4:07]

What is the three-year limit repayment of qualified birth or adoption related to that distribution? [5:20]

Which provision will have an impact on plan auditors and what recommendation do you have for auditors? [7:40]

Will auto enrollment and auto escalation apply to long-term part-time employees? [9:36]

Conclusion [11:30]