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Rev. Proc. 2020-9 Addresses Interim Amendments for Pre-Approved Plans That Allow Hardship Distributions
Thomson Reuters Practical Law 
Dec. 16, 2019 "Amendments relating to hardship distribution provisions that are effective on or before January 1, 2020, are integral to the amendments required to comply with the final hardship regulation provisions concerning suspensions of contributions and representations of financial need. The deadline for adopting the interim amendments required as a result of the final regulations on hardship distributions is extended to December 31, 2021." MORE >> |
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