The Internal Revenue Service issued final regulations on September 19, 2019, easing the 401(k) hardship distribution rules. The final regulations are substantially similar to the proposed regulations issued late last year,...more
The IRS announced the Year 2014 cost-of-living adjustments for various provisions affecting employee benefit plans. The following table shows certain Year 2014 limits and those from prior years. ...more
The United States Supreme Court significantly changed the treatment of same-sex spouses under qualified retirement plans in United States v. Windsor. ...more