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February Federal Budget Deal Revisits Previously Proposed Changes to Qualified Retirement Plan Rules
Baker McKenzie 
[Guidance Overview] Mar. 29, 2018 "[S]ince both the plan loan and six month suspension are part of the IRS 'safe harbor,' deciding not to make theses change will impact hardship administration (e.g., the new relaxed IRS substantiation guidelines only applies to safe harbor hardship distributions).... Employers wishing to continue to rely on the safe harbors (as opposed to making individual hardship determinations) should plan to adopt these provisions." MORE >> |
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