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IRS Releases Anticipated Expanded Guidance on Retirement Plan Provisions of the CARES Act
Michael Best 
[Guidance Overview] June 23, 2020 "This expanded list of individuals whose circumstances can qualify them for access to CARES Act enhanced distributions and loans correlates more closely with how many participants may have already been assuming the rules worked. Given that plan administrators can rely on an individual's certification that the individual is a qualified individual (and the IRS has now made available a sample certification in Notice 2020-50), this expanded list of qualified individuals will help align the law with practical expectations." |
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