"The Operational Compliance List is provided per Rev. Proc. 2016-37 ... to help plan sponsors and practitioners achieve operational compliance by identifying changes in qualification requirements effective during a calendar year.

• Final regulations relating to hardship distributions (84 Fed. Reg. 49651)
• Extension of temporary relief for closed defined benefit pension plans (Notice 2019-49)
• Additional temporary nondiscrimination relief for closed defined benefit pension plans (Notice 2019-60)
• Increase in 10 percent cap for automatic enrollment safe harbor after first plan year (SECURE Act, Section 102)
• Rules relating to election of safe harbor 401(k) status (SECURE Act, Section 103)
• Portability of lifetime income options (SECURE Act, Section 109)
• Employees of church-controlled organizations participating in section 403(b)(9) retirement income accounts (SECURE Act, Section 111)
• Penalty-free withdrawals from retirement plans for individuals in case of birth or adoption (SECURE Act, Section 113)
• Increase in age for required beginning date for mandatory distributions (SECURE Act, Section 114)
• Difficulty of care payments treated as compensation for retirement contribution limitations (SECURE Act, Section 116)
• Modification of nondiscrimination rules to protect older, longer service participants (SECURE Act, Section 205)
• Modification of required distribution rules for designated beneficiaries (SECURE Act, Section 401)
• Provisions relating to plan amendments (SECURE Act, Section 601)"

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