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IRS Clarifies Remedial Amendment Period for Compliance with Final Hardship Withdrawal Regs -- But Operational Changes Still Required by January 1, 2020
Miller Johnson Link to more items from this source
[Guidance Overview]
Dec. 19, 2019

"Although employers generally have until December 31, 2021 to finalize plan amendments relating to the final hardship withdrawal rules, it is important to keep in mind the operational changes that are required by January 1, 2020. In addition, many employers are amending their plans now in order to ensure alignment between the plan document and the plan's administration."

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