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Compliance

2 briefings filed under this beat, newest first. Every one states its scope and carries its sources through to the end.

Compliance31 August 202612 min read

Saver’s Match starts with 2027 contributions: what plans and providers need to know

IRS Notice 2026-48 outlines the Saver’s Match for 2027 contributions, with first claims generally filed in 2028—and the decisions plans and providers face now.

First contribution year: 2027
Maximum match: $1,000 per person
Authority: IRC §6433
Comment deadline: Oct. 5, 2026

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Two stacks of blank contribution vouchers, one half the height of the other, merging through a teal line into a retirement folder

Compliance20 August 20269 min readUpdated 29 August 2026

The 80 to 120 band is an election, and most of the argument is about the wrong rule

The band does not replace the 100-participant rule. It adds a permitted prior-year filing-category election. The separate small-plan audit-waiver test is answered on its own terms.

Default rule: 29 CFR 2520.103-1(d)
Waiver test: 29 CFR 2520.104-46
Scope: 2023+ defined-contribution plan years

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