This session will navigate the mandatory automatic enrollment provisions enacted with SECURE 2.0. Attendees will hear which plans or employers are exempt from mandatory automatic enrollment and which plans are ‘grandfathered’ (not required to use automatic enrollment). This session will also define applicable plan adoption and effective dates that will exempt plan sponsors from the mandatory provisions. Also featured within this session will be which type of automatic contribution arrangement is required, the available tax credit, and details about required auto. escalation and whether a minimum automatic contribution rate may be used, to avoid the escalation provision. This session will also detail how missed automatic deferrals may be corrected.

• Develop strategies for implementing and managing automatic enrollment provisions in compliance with SECURE 2.0 regulations and IRS guidelines.

• Identify the criteria determining which plans or employers are exempt from mandatory automatic enrollment.

• Gain clarity on applicable plan adoption and effective dates that exempt plan sponsors from the mandatory provisions.