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2018 Disability Claims Regs Apply to More Than Just Disability Plans
Employee Benefits Law Group 
[Guidance Overview] July 12, 2019 "They also apply to any plan that conditions a benefit upon a showing of disability, such as a: [1] 401(k) plan that allows a distribution upon the participant's disability; [2] Defined benefit pension plan that provides an immediate benefit, rather than a benefit deferred until normal retirement age, if the participant has a disability retirement; and [3] Nonqualified deferred compensation plan that provides for 100% vesting and a distribution upon a participant's disability under Code section 409A." MORE >> |
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