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Implementing the New Hardship Withdrawal Regs
Thompson Coburn Link to more items from this source
[Guidance Overview]
Feb. 21, 2019

"[W]ith respect to discretionary provisions: [1] Should the plan delete the six-month suspension provisions for hardship withdrawals issued before January 1, 2020? ... [2] Should the plan continue to require a participant to obtain all available plan loans before granting a hardship withdrawal? ... [3] Should the plan expand the portion of a participant's account from which hardship withdrawals can be made? ... [4] When should the changes to the list of safe harbor expenses be effective?"  MORE >>

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