The new Saver's Match program launches in 2027, as a provision of SECURE 2.0, and allows low-income employees to receive a 50% federal matching contribution of up to $1,000, in addition to any employer match.

Auto portability is more than just preventing cash-outs -- adopting it in plan design is important as sponsors' fiduciary risk is redefined.

How plan sponsors who have had to lay off workers can avoid problems with forced cash-outs or safe-harbor IRAs.