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Proskauer Rose LLP | USA | 16 Feb 2021
PBGC Issues Final Rule with Simplified Methods for Withdrawal Liability Calculations
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
Smarter and Not Harder: The New IRS Hardship Distribution Regulations
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
IRS Issues Proposed Regulations Amending Rules for Hardship Distributions
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
IRS Issues Proposed Regulations Amending Rules for Hardship Distributions
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
Restrictions On 401(k) Plan Hardship Distributions Are Eased in Proposed Regulations
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 May Be Less of a Hardship
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
Proposed IRS Regulations Make Additional Changes to Hardship Withdrawal Rules for 401(k) and 403(b) Plans
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
Treasury Department Releases Proposed Regulations Addressing Awaited Guidance On Hardship Distributions
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
IRS (Finally) Answers Questions re: 2019 Hardship Distributions
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
When your hardship comes in—Treasury proposes hardship withdrawal regulations
On November 9, 2018, the US Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations addressing statutory changes…
