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Plan Loans: Whose Money Is It Anyway, and Why Should You Care? (PDF)
Aon Hewitt in Journal of Pension Planning & Compliance 
Aug. 12, 2016 20 pages. "Among 330 employers with defined contribution plans surveyed in 2015, 95 percent permitted loans from their defined contribution plans, and, over the past 15 years, at least 94 percent have permitted plan loans.... [I]mproper plan loans are among the most common compliance errors found by the [IRS]. Permitting plan loans entails a number of additional administrative and legal requirements for which the plan sponsor is generally responsible." MORE >> |
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