Posts tagged Hardships Regulations.

A lot has happened since the final regulations revising the hardship distribution rules were issued on September 23, 2019 (the “Hardship Regulations”).  The Secure Act was enacted in December 2019, followed by the Cares Act in March 2020, along numerous extensions of various deadlines related to employee benefit compliance.  On top of that, the country is in the middle of the COVID-19 pandemic resulting in widespread business and employment disruptions.  Needless to say, it would not be a surprise if the Hardship Regulations and the amendments necessary to implement them have ...

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