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New IRS Guidance Makes Substantiating Hardship Withdrawals Easier (PDF)
Lockton Link to more items from this source
[Guidance Overview]
Mar. 14, 2017
"While not intended to be a statement of law, the memorandum provides IRS examiners with insight as to how to evaluate a plan's hardship withdrawal program. Most importantly, the memorandum provides plan sponsors an alternative, and much less burdensome, process to meet their hardship substantiation obligations."

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