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Year-End Changes for 401(k) Plans
Nelson Mullins Link to more items from this source
Nov. 16, 2018

"The IRS has just issued proposed regulations for 401(k) and 403(b) plans that can be used for planning and changes for 2019 and 2020. Not all changes are required; optional ones can have effective dates selected by the employer. Careful analysis can help employers to determine which changes to adopt and when.... [1] Hardship distributions ... [2] New general standard for hardship withdrawals ... [3] Other plan changes ... [4] Updating tax effects notice."

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