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Regulatory Information
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2019-09-20
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Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
Rules and Regulations
D09002ee1bdb6ccbd
D09002ee1bdb6cd2f
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains final regulations that amend the rules relating to hardship distributions from section 401(k) plans. The final regulations reflect statutory changes affecting section 401(k) plans, including changes made by the Bipartisan Budget Act of 2018. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements or provide for employee or matching contributions.
84 FR 49651
https://www.govinfo.gov/app/details/FR-2019-09-23/2019-20511
2019-20511
fr23se19-6
4830-01-P
TD 9875
https://www.govinfo.gov/app/details/FR-2019-09-23/2019-20511
https://www.govinfo.gov/content/pkg/FR-2019-09-23/html/2019-20511.htm
https://www.govinfo.gov/content/pkg/FR-2019-09-23/pdf/2019-20511.pdf
Income Taxes
Reporting and Recordkeeping Requirements
9 p.
49651
49659
84 FR 49651
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings; Federal Register Vol. 84, Issue
RULE
2019-20511
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-09-23
TD 9875
4830-01-P
2019-20511
Final regulations.
This document contains final regulations that amend the rules relating to hardship distributions from section 401(k) plans. The final regulations reflect statutory changes affecting section 401(k) plans, including changes made by the Bipartisan Budget Act of 2018. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements or provide for employee or matching contributions.
Effective Date: These regulations are effective September 23, 2019.
Roger Kuehnle at (202) 317-4148 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
,
http://www.irs.gov
Federal Register
Vol. 84, no. 184
Office of the Federal Register, National Archives and Records Administration
2019-09-23
continuing
daily
deposited
born digital
308 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-09-23
P0b002ee1a2d01eeb
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr23se19
https://www.govinfo.gov/app/details/FR-2019-09-23
https://www.govinfo.gov/content/pkg/FR-2019-09-23/pdf/FR-2019-09-23.pdf
https://www.govinfo.gov/content/pkg/FR-2019-09-23/xml/FR-2019-09-23.xml
fdlp
49635
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DGPO
2019-09-20
2023-04-28
FR-2019-09-23
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eng
FR
FR-2019-09-23
84
184