Pros, I know you're busy keeping track of scads of acronyms -- ERISA, COBRA, HIPAA -- but one that may have sunk to the bottom of your alphabet soup is EGTRRA.
Remember EGTRRA (Economic Growth and Tax Relief Reconciliation Act)? Enacted in 2001 after 9/11 to give some extra juice to the economy, it's the law that -- among other major retirement plan changes -- raised contribution limits for 401(k)s and IRAs and created catch-up provisions for older workers.
Fast-forward to this year, when employers must restate retirement plans to meet PPA provisions and according to EBN Contributing Editor Jerry Kalish, you might as well toss EGTRRA restatements into the mix.