401k Audit Requirements 2025. The dol has amended the form 5500 forms and instructions for 2023 and significantly changed how a plan sponsor counts participants for determining whether it is. These documents are often generated when the plan is established, and include the plan document, trust agreement,.
Browse ideas and insights from our audit, tax and consulting experts; In 2025, new rules will allow higher catchup contributions of up to $10,000 (indexed annually for inflation) for workers ages 60 to 63 in most employer plans.