"Common amendment areas include: [1] Coronavirus-related distributions and loan provisions; [2] Waiver or treatment of 2020 RMDs; [3] Increased RMD age (now up to 73, with future increases); [4] Long-term part-time employee eligibility rules; [5] Automatic enrollment and escalation features; [6] Updated required distribution timing rules; [7] Cash-out thresholds for small balances; [8] Roth catch-up provisions."  MORE >>