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401k › Cure Periods

Burr & Forman

Employee’s Maternity Leave Resulted in a “Deemed Distribution” of 401(k) Plan Loan

Burr & Forman on

A recent Tax Court decision suggests that employers may want to review their 401(k) plan loan programs and payroll practices. In Louelia Salomon Frias and Mervyngil Salomon v. Commissioner, TC Memo 2017-139 (July 11, 2017),...more

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