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The Impact of the Federal Budget Deal on Retirement Plans
Poyner Spruill LLP, via JDSupra Link to more items from this source
[Guidance Overview]
Mar. 21, 2018

"Sponsors should consider whether they want to adjust retirement plan administration ... Particularly: [1] Should the more lenient hardship rules be adopted? (Effective as early as 2019 plan year and may require a plan amendment.) [2] Should the California wildfire relief be adopted? (May require changes to plan policies and/or a plan amendment.) ... [3] Will the plan accept repayments of a tax levy? (May require a change to plan policies and/or a plan amendment.... May be effective immediately[.])."

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