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Final Regulations Updates and Modify 401(k) Hardship Distribution Rules, Employee Benefit Plan Review

February/March 2020

Morgan Lewis partner Brian Dougherty and senior employee benefits consultant Elizabeth Kennedy authored an Employee Benefit Plan Review article about the US Internal Revenue Service’s finalized regulations relating to hardship distributions under an Internal Revenue Code 401(k) plan.  In the article, they discussed the differences between the proposed and final regulations, which reflect other recent regulatory changes already in practice.

Read the full Employee Benefit Plan Review article >>