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IRS Provides Guidance on Plan Distributions for Emergency Personal Expenses and Domestic Abuse Victims
Calfee, Halter & Griswold LLP 
[Guidance Overview] July 3, 2024 "Both new exceptions [to the additional 10% tax]: [1] are optional ... [2] may be documented by written certifications from the participants, [3] may be drawn from any combination of elective deferrals, matching contributions, or other employer contributions in the participant's account balance, [4] are not considered 'eligible rollover distributions' or subject to the mandatory 20% income tax withholding requirement, and [5] are effective January 1, 2024." MORE >> |
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