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Appropriations Act Includes Several Provisions Applicable to Qualified Retirement Plans
Reinhart Boerner Van Deuren s.c. [Guidance Overview] Jan. 11, 2021 "[1] Relief from partial plan termination rules ... [2] Money purchase plan coronavirus related distributions ... [3] Relief for overfunded pensions with a current 420(f) election ... [4] Limited relief regarding in-service distributions for certain building trade multiemployer plans ... [5] Disaster provisions ... [6] Qualified disaster distributions ... [7] Recontributions of hardship withdrawals for purchase or construction of home ... [8] Plan loan provisions." |
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