"IRS clearly recognizes the administrative burden that some plans will face to implement system changes. Therefore, the IRS provides plan sponsors some flexibility in implementing the elimination of hardship suspensions as follows: [1] Plans may be amended to eliminate hardship suspensions on or after January 1, 2019. [2] The plan amendment may provide that all suspensions be immediately lifted (including for participants whose hardship suspension began in the second half of 2018)."  MORE >>