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Retirement savings and qualified plans

Retirement savings and qualified plans

Final regulations

Jan 5, 2020 - Final regulations released to Federal Register: Rollover rules for qualified plan loan offset amounts

Dec 7, 2020 - Final regulations: Rollover rules for qualified plan loan offset amounts (text of regulations)

Oct 1, 2020 - Final regulations: Guidance concerning ABLE accounts (text of final regulations)

Proposed regulations

Aug 17, 2020 - Proposed regulations: Rollover rules for qualified plan loan offset amounts

Oct 9, 2019 - Proposed regulations: Contribution limits applicable to ABLE accounts

Nov 9, 2018 - Proposed regulations: Amendments relating to hardship distributions from section 401(k) plans

Notices

Nov 26, 2018 - Notice 2018-92: Interim guidance, tax withholding, wages and retirement and annuity distributions

Sep 19, 2018 - Notice 2018-74: Modified “safe harbor” explanations for plan administrators to provide for recipients of rollover distributions

FAQs, forms, and other developments

Jan 29, 2018 - FAQs recharacterization of Roth IRA contributions under new tax law

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