"The 2020 and prior year limits are [shown in a table].... No plan can require a participant to suspend deferrals due to a hardship distribution that is taken on or after January 1, 2020.... if the 401(k) plan is a preapproved document, the current deadline for this amendment is the tax return due date (including extensions taken) for the employer's tax year that includes January 1, 2020. This means that, for a C Corporation that files its income taxes on a calendar year basis, the plan amendment is due by April 15, 2021, unless the return is extended. However, for a partnership with a fiscal year ending January 31, the deadline is April 15, 2020."