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Hardship Distributions: Source Documents vs. Documentation of Self-Certification by Participants
Belfint Lyons & Shuman, CPAs 
Aug. 11, 2017 "If the third-party administrator is obtaining a summary of the information contained in the source documents, it should provide a report or other access to this data to the employer at least annually, describing the hardship distributions made during the plan year.... Hardship distributions issued in prior years should be reviewed to ensure that either the old rules or the new rules were followed." MORE >> |
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