AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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Compass
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Text of IRS Notice 2020-68: Miscellaneous Changes Under the SECURE Act and the Bipartisan American Miners Act of 2019 (PDF)
Internal Revenue Service [IRS] [Official Guidance] Sept. 2, 2020 31 pages. "[T]his notice addresses issues under the following sections of the SECURE Act: Section 105 (small employer automatic enrollment credit), Section 107 (repeal of maximum age for traditional IRA contributions), Section 112 (participation of long-term, part-time employees in Section 401(k) plans), Section 113 (qualified birth or adoption distributions), and Section 116 (permitting excluded difficulty of care payments to be taken into account as compensation for purposes of determining certain retirement contribution limitations). This notice also addresses issues under Section 104 of the Miners Act (reduction in minimum age for in-service distributions) and provides guidance on deadlines for plan amendments." |
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