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In Part I of this article, Dana Fried discusses the timing of contributions of 401(k) plan elective deferrals, ERISA Section 404(c) compliance and the new default investments rules. In Part II, he discusses monitoring plan investment options, the new survivor annuity requirement and the applicability of the qualified joint and survivor annuity requirements to 401(k) plans.
This article was first printed in the July 2008 and August 2008 editions of The Metropolitan Corporate Counsel. Permission for article reprint has been granted.