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IRS Retirement News for Employers, Summer 2009 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Aug. 17, 2009
14 pages. Articles include '2009 RMDs from Defined Benefit Plans?', 'ABCs of Loans and Hardship Distributions', 'Correcting a Failure to Implement the Plan's Automatic Enrollment Provisions', 'SIMPLE IRA Plans: The 2-Year Rule on Early Distributions', 'New on the Web', and '7 Steps to Making a Hardship Distribution.
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