Proskauer Rose LLP | USA | 16 Feb 2021
The Pension Benefit Guaranty Corporation (“PBGC”) issued a final rule on January 7, 2021 that impacts the calculation of withdrawal liability by…
McDermott Will & Emery | USA | 13 Nov 2019
401(k) and 403(b) retirement plans may allow participants to take hardship distributions to satisfy an immediate and heavy financial need…
Faegre Drinker Biddle & Reath LLP | USA | 13 Dec 2018
On November 14, 2018, the IRS published new proposed regulations relating to hardship distributions from 401(k) plans and 403(b) plans. The proposed…
Faegre Drinker Biddle & Reath LLP | USA | 13 Dec 2018
On November 14, 2018, the IRS published new proposed regulations relating to hardship distributions from 401(k) plans and 403(b) plans…
Dickinson Wright | USA | 19 Nov 2018
The IRS has issued proposed regulations affecting hardship distributions under 401(k) plans. The regulations would implement changes made by the…
Barnes & Thornburg LLP | USA | 16 Nov 2018
Hardship withdrawals from 401(k) plans and 403(b) plans may be more accessible to some plan participants due to proposed regulations issued by the…
Winston & Strawn LLP | USA | 16 Nov 2018
The IRS recently released proposed amendments to the hardship distribution regulations for 401(k) (and, by extension, 403(b)) plans, which take into…
Vorys Sater Seymour and Pease LLP | USA | 13 Nov 2018
Late Friday afternoon, the Treasury Department released proposed regulations affecting hardship distributions (regulations to be published on November…
Spencer Fane LLP | USA | 13 Nov 2018
On November 9, 2018, the IRS issued proposed amendments to the regulations under Code Section 401(k) that describe the circumstances under which…
Eversheds Sutherland (US) LLP | USA | 12 Nov 2018
On November 9, 2018, the US Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations addressing statutory changes…