Article
New Saver’s Match, New Plan Sponsor Decisions
Section 103 of the SECURE Act 2.0 introduces the Saver's Match program, replacing the federal Saver's Credit with direct government contributions to retirement accounts. IRS Notice 2026-48 outlines how this new matching contribution system will operate and addresses critical implementation questions for plan sponsors considering whether to accept these federal contributions.
Seyfarth Shaw LLP