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Proposed IRS Regulations for Hardship Distributions Offer Welcome Guidance
Pepper Hamilton LLP 
[Guidance Overview] Dec. 3, 2018 "While the expansion of available sources for hardship distributions and the elimination of the requirement that a participant first take a plan loan are voluntary changes, the proposed regulations require that, for any hardship distribution made on or after January 1, 2020, a plan may not impose the six-month suspension of employee contributions as a condition of obtaining the distribution." MORE >> |
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