Treasury, IRS issue proposed regulations on new automatic enrollment requirement for 401(k) and 403(b) plans

IR-2025-09, Jan. 10, 2025 — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations addressing certain SECURE 2.0 Act provisions, including a provision generally requiring newly-established 401(k) and 403(b) plans to automatically enroll eligible employees beginning with the 2025 plan year.