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IRS 2019 Required Amendments List Requires Individually Designed 401(k) and 403(b) Plans to be Amended by Dec. 31, 2021, for...

In a previous alert, IRS Adopts Final Regulations Changing Hardship Distributions, we analyzed the IRS’s recently issued final hardship distribution regulations....more

IRS Adopts Final Regulations With Required and Optional Changes to Hardship Distribution Rules for 401(k) and 403(b) Plans

Most Employers Need to Make Plan Document and Administrative Changes - In late 2018, the Internal Revenue Service (“IRS) proposed changes to the 401(k) regulations governing hardship distributions....more

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