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Select Limits, Hardship Withdrawal Changes and a Rollover Automation Option
Winstead PC Link to more items from this source
[Guidance Overview]
Nov. 15, 2018
"[T]he employer or plan sponsor needs to contact its plan's record keeper to determine when their system might be updated to accommodate the new options under the proposed regulations. Some of the provisions in the proposed regulations can be effective earlier than Plan years beginning on or after January 1, 2020, but the systems need to be ready to support the plan changes and record keepers may wait for final regulations before commencing the programming changes."

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