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Compass
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IRS Issues FAQs on Coronavirus-Related Retirement Plan Distributions and Loans
Calfee, Halter & Griswold LLP [Guidance Overview] May 11, 2020 "[P]lans generally are not required to accept rollover contributions, so the FAQs indicate that a plan that does not accept any rollover contributions will not be required to change its terms or procedures to accept these repayments.... [T]he CARES Act does not provide any exception to the joint and survivor annuity rules." |
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