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Final Hardship Withdrawal Regs Issued -- Where Do We Stand?
Dentons 
[Guidance Overview] Oct. 9, 2019 "Plan sponsors should ... [1] Consider how hardship withdrawals will be made available going forward in light of the rule changes.... [2] Understand how hardship withdrawals were administered during 2018 and 2019, so that plan amendments can adequately reflect administration of the plan.... [3] Make sure the plan is amended within the required time frame to reflect how hardship withdrawals have been and will be administered.... [4] Review the summary plan description to determine whether modifications are necessary." MORE >> |
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