"All plans: New claims procedures regulations for disability benefits claims, after multiple delays, have finally been set.... Retirement Plans: Plan participants no longer need to take the maximum available loan under the plan before requesting a hardship withdrawal for plan years beginning in 2018 ... BBA changes to hardship withdrawals are likely to require a plan amendment to be adopted on or before the end of the 2019 plan year, and a summary of material modifications to be issued soon thereafter.... Health Plans: The IRS ... [set] the 2019 affordability threshold for the ACA employer mandate at 9.86 percent."  MORE >>