30 pages. Topics: [1] Coronavirus-related distribution; [2] Coronavirus-related loan extensions; [3] Qualified individual/certification; [4] Spousal consent; [5] Safe harbor/QACA 401(k) suspensions; [6] Required Minimum Distribution relief; [7] Plan amendments: CARES and other; [8] Defined benefit funding relief; [9] Deadline extensions; [10] Partial plan terminations; [11] Interim valuations; [12] Termination/severance/separation; [13] Treatment of furloughed employees/service crediting; [14] SIMPLE plans; [15] Regular hardship Distributions; [16] FFCRA: compensation; [17] PPP forgivable small business loans; [18] Miscellaneous questions. (See also a small correction issued by the author pertaining to rollovers of Roth and after-tax contributions).  [Editor's note:  current as of Apr. 2, 2020; does not reflect guidance issued after that date, including IRS Notice 2020-23.]  MORE >>